59 STAT.] 79TH CONG. , 1ST SESS.-CH. 652 -DEC. 29, 1945 privileges incident thereto other than such as are specifically set forth herein. SEC. 9. The privileges, exemptions, and immunities of international organizations and of their officers and employees, and members of their families, suites, and servants, provided for in this title, shall be granted notwithstanding the fact that the similar privileges, exemp- tions, and immunities granted to a foreign government, its officers, or employees, may be conditioned upon the existence of reciprocity by that foreign government: Provided, That nothing contained in this title shall be construed as precluding the Secretary of State from withdrawing the privileges, exemptions, and immunities herein pro- vided from persons who are nationals of any foreign country on the ground that such country is failing to accord corresponding privileges, exemptions, and immunities to citizens of the United States. SEC. 10. This title may be cited as the "International Organizations Immunities Act". TITLE II SEC. 201. EXTENSION OF TIME FOR CLAIMING CREDIT OR REFUND WITH RESPECT TO WAR LOSSES. 673 Benefits not condi- tioned upon reciproc- ity. Rights reserved. Citation of title. If a claim for credit or refund under the internal revenue laws relates to an overpayment on account of the deductibility by the tax- payer of a loss in respect of property considered destroyed or seized under section 127 (a) of the Internal Revenue Code (relating to war 56 Stat. 8 52. 26 U. S. C., Supp. losses) for a taxable year beginning in 1941 or 1942, the three-year iv, 127(a). period of limitation prescribed in section 322 (b) (1) of the Internal 26 USat. . § 322 Revenue Code shall in no event expire prior to December 31, 1946. (b) (1). In the case of such a claim filed on or before December 31, 1946, the amount of the credit or refund may exceed the portion of the tax paid 53 Stat. 92; 56 Stat. within the period provided in section 322 (b) (2) or (3) of such code, 26 U. . C . , Supp. whichever is applicable, to the extent of the amount of the overpay- V, §322(b)(2),(3). ment attributable to the deductibility of the loss described in this section. Iinternal Revenue SEC. 202. CONTRIBUTIONS TO PENSION TRUSTS. Code amendments. (a) DEDUCTIONS FOR THE TAXABLE YEAR 1942 UNDER PRIOR INCOME . TAX ACTs. - Section 23 (p) (2) of the Internal Revenue Code is 26 U. S . cupp. amended by striking out the words "January 1, 1943" and inserting in Iv , I23() (2). lieu thereof "January 1, 1942", and by striking out the words "Decem- ber 31, 1942" and inserting in lieu thereof "December 31, 1941". (b) EFFECTrIE DATE. -The amendment made by this section shall be applicable as if it had been made as a part of section 162 (b) of 26 U.s. ., upp. the Revenue Act of 1942. Iv, §23 (p) (2). SEC. 203 . PETITION TO THE TAX COURT OF THE UNITED STATES. (a) TIME FOR FILING PETITION.-The second sentences of sections 272 (a) (1), 732 (a), 871 (a) (1), and 1012 (a) (1) respectively, of 26;53 tat. 132 ,149. the Internal Revenue Code are amended by striking out the paren- 26 U. . C., Supp. IV §§ 272 (a) (1), 732 thetical expression appearing therein and inserting in lieu thereof (a)snT (a) (1), '012 the following: "(not counting Saturday. Sunday, or a legal holiday (a)(). in the District of Columbia as the ninetieth day) ". (b) EFFECTIVE DATE. -T he amendments made by this section shall take effect as of September 8, 1945. Approved December 29, 1945. 66347°-46- -PT . I- - -43
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