58 STAT.] 78TH CONG. , 2D SESS.-CHS. 616 , 617-DEC. 20 , 1944 year following December 31, 1942, and ending June 30, 1945, if the provisions thereof satisfy such requirements by June 30, 1945, and if by that time all provisions of such plan which are necessary to satisfy such requirements are in effect and have been made effective for all purposes with respect to the portion of such period after December 31, 1943." (b) Section 162 (d) (2) of the Revenue Act of 1942 (relating to employees' trusts) is amended to read as follows: "(2) A stock bonus, pension, profit-sharing, or annuity plan- "(A) put into effect after September 1, 1942, and prior to January 1, 1945, shall be considered as satisfying the require- ments of section 165 (a) (3), (4), (5), and (6) for the period beginning with the date on which it was put into effect and ending with June 30, 1945, if all provisions of the plan which are necessary to satisfy such requirements are in effect by the end of such period and have been made effective for all pur- poses with respect to the portion of such period after Decem- ber 31, 1943; "(B) put into effect after December 31, 1944, shall be con- sidered as satisfying the requirements of section 165 (a) (3), (4), (5), and (6) for the period beginning with the date on which it was put into effect and ending with the 15th day of the third month following the close of the taxable year of the employer in which the plan was put in effect, if all provisions of the plan which are necessary to satisfy such requirements are in effect by the end of such period and have been made effective for all purposes with respect to the whole of such period." SEC. 3. If a claim for credit or refund under the internal revenue laws relates to an overpayment on account of the deductibility by the taxpayer of a loss in respect of property considered destroyed or seized under section 127 (a) of the Internal Revenue Code (relating to war losses) for a taxable year beginning in 1941, the three-year period of limitation prescribed in section 322 (b) (1) of the Internal Revenue Code shall in no event expire prior to December 31, 1945. In the case of such a claim filed on or before December 31, 1945, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in section 322 (b) (2) or (3) of such code, which- ever is applicable, to the extent of the amount of the overpayment attributable to the deductibility of the loss described in this section. Approved December 20, 1944. fCHAPTER 617] AN ACT To increase clerk hire, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That effective January 1, 1945, the clerk hire of each Member, Delegate, and Resi- dent Commissioner shall be at the rate of $9,500 per annum, and such officials and chairmen of standing committees (other than the Com- mittee on Appropriations, which is governed by other law) may rearrange or change the schedules or salaries and the number of employees in their respective offices or committees: Provided, That no salary shall be fixed hereunder at a rate in excess of $5,000 per annum, and no action shall be taken to reduce any salary which is specifically fixed by law at a rate higher than $5,000 per annum: Providedfurther, That such changes as may be made in consequence 831 56 Stat. 867. 26 U. S. C., Supp. III, 165 note. 56 Stat. 862, 863. 26 U. S. C., Sup. III, I 165 (a) (3)-(6). 56 Stat. 862 863. 26U. . c., Supp. III, 165 (a) (3)-(6). Overpayment claims. 56 Stat. 852 . 26 U. S. C., Supp. III, 1 127 (a). 53 Stat. 91. 26U.S.C. 322(b) (1). 56 Stat. 876. 26U.S.C., upp- Ill, § 322 (b) (2). (3). December 20,1944 [H. R . 5590] [Public Law 612] Congres Clerk hire, rate in- imcrease LMuitation&
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