1952
PUBLIC LAW 93-597-JAN. 2, 1975
26 USC 6013 note.
26 USC 692.
Ante, p. 1950.
26
use
112
26
use
692
use
692
note 26
note
26 USC 7508.
[88 STAT.
(c) ErrECTivE DATE.—The amendments made by this section shall apply to taxable years ending on or after February 28, 1961. SEC. 4. INCOME TAXES OF MEMBERS OF ARMED FORCES ON DEATH. (a) AMENDMENT OF SECTION 692.—Section 692 (relating to income taxes of members of Armed Forces on death) is amended— (1) by striking out "In the case" and inserting in lieu thereof " (a) GENERAL RULE. — I n the case"; (2) by striking out "during an induction period (as defined in section 112(c)(5)) "; and (3) by adding at the end thereof the following new subsection: "(b) INDIVIDUALS IN MISSING STATUS.—For purposes of this section, in the case of an individual who was in a missing status within the meaning of section 6013(f)(3)(A), the date of his death shall be treated as being not earlier than the date on which a determination of his death is made under section 556 of title 37 of the United States Code. The preceding sentence shall not cause subsection (a)(1) to apply for any taxable year beginning more than 2 years after— " (1) the date of the enactment of this subsection, in the case of service in the combat zone designated for purposes of the Vietnam conflict, or "(2) the date designated under section 112 as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in paragraph (1)." (b) EFFECTIVE DATE.—The amendments made by subsection (a) shall apply to taxable years ending on or after February 28, 1961. (c)
REFUNDS AND CREDITS RESULTING FROM SECTION 692 OF CODE.—
If the refund or credit of any overpayment for any taxable year ending on or after February 28, 1961, resulting from the application of section 692 of the Internal Revenue Code of 1954 (as amended by subsection (a) of this section) is prevented at any time before the expiration of one year after the date of the enactment of this Act by the operation of any law or rule of law, but would not have been so prevented if claim for refund or credit therefor were made on the due date for the return for the taxable year of his death (or any later year), refund or credit of such overpayment may, nevertheless, be made or allowed if claim therefor is filed before the expiration of such one-year period. SEC. 5. TIME FOR PERFORMING CERTAIN ACTS POSTPONED BY REASON OF WAR. (a) AMENDMENT or SECTION 7508.—Section 7508 (relating to time for performing acts postponed by reason of war) is amended by redesignating subsection (b) as subsection (d) and by inserting after subsection (a) the following new subsections: " (b) APPLICATION TO SPOUSE.—The provisions of this section shall apply to the spouse of any individual entitled to the benefits of subsection (a). The preceding sentence shall not cause this section to apply to any spouse for any taxable year beginning more than 2 years after— "(1) the date of the enactment of this subsection, in the case of service in the combat zone designated for purposes of the Vietnam conflict, or " (2) the date designated under section 112 as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in paragraph (1).
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