57 STAT.] 78TH CONG., 1ST SESS.-CH. 120 -JUNE 9, 1943 granted by the Commissioner prior to September 1, 1943, payment of the portion thereof which if such extension had not been granted would have been payable under section 56 (b) prior to such date shall be made notwithstanding subsection (a) or (b), but the foregoing provisions of this subsection shall apply to any such payment. In case the taxpayer becomes delinquent, prior to September 1, 1943, in the payment of such tax or any installment thereof, subsection (a) or (b) shall not relieve the taxpayer of his liability for the tax, but the foregoing provisions of this subsection shall be applicable to payment of such liability. If any payment on account of the tax imposed by such chapter for the taxable year 1942 is made pursuant to a joint return made by husband and wife for such taxable year, and such payment is considered as a payment on account of the estimated tax for the taxable year 1943, such payment may be treated as a pay- ment on account of the estimated tax of either the husband or the wife for such taxable year or may be divided between them. (g) USE OF TERM "TAABLE YEAR".-For the purposes of this sec- tion the terms "taxable year 1937", "taxable year 1938", "taxable year 1939", "taxable year 1940", "taxable year 1942", and "taxable year 1943" mean, respectively, the taxable year beginning in 1937, 1938, 1939, 1940, 1942, and 1943, respectively; and "taxable year" as applied to the taxable year 1942 or 1943 shall not include any period of less than twelve months unless occasioned by the death of the taxpayer or unless there is no taxable year of twelve months beginning in such calendar year. (h) REoLArTIoNs.- T his section shall be applied in accordance with regulations prescribed by the Commissioner with the approval 'of the Secretary. SEC. 7 . ADDITIONAL ALLOWANCE FOR MEMBERS OF ARMED FORCES. (a) IN GENERAL. - Section 22 (b) (13) of the Internal Revenue Code (relating to additional allowance for military and naval per- sonnel in computing net income) is amended to read as follows: "(13) ADDITIONAL ALLOWANCE FOR MILITARY AND NAVAL PERSON- NEL. -In the case of compensation received during any taxable year and before the termination of the present war as proclaimed by the President, by a member of the military or naval forces of the United States for active service in such forces during such war, or by a citizen or resident of the United States who is a member of the military or naval forces of any of the other United Nations for active service in such forces during such war, so much of such compensation as does not exceed $1,500." (b) EFFECTIVE DATE.-The amendment made by subsection (a) shall apply with respect to taxable years beginning after December 31, 1942. SEC. 8 . ABATEMENT OF TAX FOR MEMBERS OF ARMED FORCES UPON DEATH. Chapter 1 of the Internal Revenue Code is amended by inserting after section 404 the following new supplement: "Supplement U-Abatement of Tax for Members of Armed Forces Upon Death "SEC. 421 . ABATEMENT OF TAX FOR MEMBERS OF ARMED FORCES UPON DEATH. "In the case of any individual who dies on or after December 7, 1941, while in active service as a member of the military or naval 149 53 Stat. 31 . 26U.S.C.§56(b). Ante, p. 144. 56 Stat. 814 . 26 U. S. C., Supp. II, § 22 (b) (13). 55 Stat. 692. 26 U. S. C., Supp II, §404.
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