77TH CONG. , 2D SESS.-CH. 619-OCT. 21, 1942 967 revenue laws relating to credit or refund of tax, be treated as an over- payment for the prior taxable year which was made at the time the payment, repayment, or offset was made." SEC. 509. AMENDMENT TO THE PUBLIC SALARY TAX ACT OF 1939. (a) EXEMPTION OF CERTAIN COMPENSATION FOR PERIOD BEFORE 19 3 9 .- Section 203 of the Public Salary Tax Act of 1939 is amended by designating the present language contained therein as subsection (a) and by adding at the end thereof a new subsection to read as follows: "(b) Any amount of income tax (including interest, additions to tax, and additional amounts) for taxable years beginning after December 31, 1938, to the extent attributable to compensation for personal service rendered in a taxable year beginning prior to Jan- uary 1, 1939 (other than compensation received as a pension, retire- ment pay, or similar allowance), as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing- "(1) shall not be assessed; and "(2) if assessed, the assessment shall be abated and any amount collected in pursuance of such assessment shall be credited or refunded in the same manner as in the case of an income tax erroneously collected; if the Commissioner of Internal Revenue, under regulations pre- scribed by him with the approval of the Secretary of the Treasury, finds that assessment of such tax, or disallowance of a claim for credit or refund, except for Title I of this Act, would result in the applica- tion of the doctrines in the cases of Helvering against Therrell (303 U. S . 218), Helvering against Gerhardt (304 U. S . 405), and Graves et al. against New York ex rel O'Keefe (306 U. S . 466), extending the classes of officers and employees subject to Federal taxation." (b) EFFrECIVE DATE OF A MENDMfENT.-The amendment made by this section shall be effective as of the date of enactment of the Public Salary Tax Act of 1939. SEC. 510. ABOLITION OF BOARD OF REVIEW AND TRANSFER OF JURISDICTION TO BOARD OF TAX APPEALS. (a) Effective as of the close of business on December 31, 1942, the Board of Review, established under section 906 (b) of the Revenue Act of 1936, is hereby abolished and the jurisdiction vested in said Board of Review is hereby transferred to and vested in the Board of Tax Appeals. (b) Section 906 (b) of the Revenue Act of 1936 is amended to read as follows: '(b) The Board shall have jurisdiction in proceedings under this section to review the allowance or disallowance of the Com- missioner of a claim for refund, and to determine the amount of refund due any claimant with respect to such claim. The Com- missioner shall make refund of any such amount determined by a decision of the Board which has become final." (c) All proceedings pending in the said Board of Review on December 31, 1942, shall be deemed pending in and be transferred forthwith to the Board of Tax Appeals, and shall be proceeded with and disposed of by the Board of Tax Appeals as if originally begun therein. (d) All journals, dockets, books, files, records, and property, includ- ing office equipment of the said Board of Review, shall be transferred to the Board of Tax Appeals. 53 Stat. 576. 26 U. S. C. 22note. 53 Stat. 574, 577. 49 Stat. 1748. 7 t.S.(. §648(h). Ante, p. 957. 56 STAT.]
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