204 53 Stat. 373. 26 U. 8. C., Supp. I, § 3170. Application of pro- visions. Ante p. 201. 53 Stat. 340. 26 U. S.C. . 2901; Supp. I, § 2901. 53 Stat. 357. 26U.S.C.§3100- 3124. PUBLIC LAWS-CHS. 226, 227-AIPR. 8, 1942 [56 STAT. pursuant to the written permission of the Commissioner in each case and under regulations which the Commissioner, with the approval of the Secretary, is hereby authorized to promulgate. "(c) REFUND OF TAx.-When, in any case to which subsection (a) or (b) applies, the tax is paid subsequent to the loss or destruction, as the case may be, of the spirits, the Commissioner may, under regulations prescribed by him with the approval of the Secretary, refund such tax. "(d) INSURANCE COVERAGE.- T he abatement or refund of taxes pro- vided for by subsections (b) and (c) shall only be allowed to the extent that the claimant is not indemnified against or recompensed for such loss. "(e) TRANSFER OF DUTIE. - For transfer of powers and duties of Commissioner and his agents, see section 3170." SEa. 2 . Section 2901 (a), (b), (c), and (d), as amended by this Act, shall apply to any claim for taxes which may accrue after the date of enactment of this Act. Claims for taxes or tax penalties that accrued on or before the date of enactment of this Act shall be subject to section 2901 of the Internal Revenue Code as it existed prior to its amendment by this Act. Nothing in section 2901, as hereby amended, shall be construed as in any manner limiting or restricting the provisions of part II, subchapter C, chapter 26, of the Internal Revenue Code. Approved, April 8, 1942. [CHAPTER 227] AN ACT April 8, 1942 [H. R .s6387] To extend the crediting of military service under the Railroad Retirement Acts, [Public Law 520] and for other purposes. Railroad Retire- ment Act of 1937, amendments. 45 U. S. C. 5§228a- 228r. 54 Stat. 1014 . 45U.S.C.I228c- (a). Inclusion of military service for annuity purposes. Provisos. 50 Stat. 310. 45U.8.C.9228c (b). Entrance prior to war service period. 54 Stat. 1014. 45 U. . C.0 228c-1 (b). "Military service. " 50 Stat. 318. 45U.S.C.if215- 228 note. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Act approved June 24. 1937 (50 Stat. 307), entitled "An Act to amend an Act entitled 'An Act to establish a retirement system for employees of carriers subject to the Interstate Commerce Act, and for other purposes', approved August 29, 1935", as amended, is hereby amended as follows: Subsection (a) of section 3A is hereby amended to read as follows: "(a) For the purposes of determining eligibility for an annuity and computing an annuity, including a minimum annuity, there shall also be included in an individual's years of service, within the limita- tions hereinafter provided in this section, voluntary or involuntary military service of an individual within or without the United States during any war service period, including such military service prior to the date of enactment of this amendment: Provided, however, That such military service shall be included only subject to and in accordance with the provisions of subsection (b) of section 3, in the same manner as though military service were service rendered as an employee: Provided further, That an individual who entered mili- tary service prior to a war service period shall not be regarded as having been in military service in a war service period with respect to any part of the period for which he entered such military service." SEC. 2. Subsection (b) of section 3A is hereby amended to read as follows: "(b) For the purpose of this section and section 202, as amended, an individual shall be deemed to have been in 'military service' when commissioned or enrolled in the active service of the land or naval forces of the United States and until resignation or discharge there-
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