60 STAT.] 79TH CONG. , 2n SESS.-CHS. 714, 717-JULY 31, 1946 [CHAPTER 714] AN ACT To provide benefits for certain employees of the United States who are veterans of World War II and lost opportunity for probational civil-service appointments by reason of their service in the armed forces of the United States. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) any person- (1) whose name appeared on any list of eligibles either (A) at any time between May 1, 1940, and March 16,1942, with respect to a position the rate of compensation of which is determined by the Classification Act of 1923, as amended, an Act entitled "An Act to adjust the compensation of certain employees in the Cus- toms Service", approved May 29, 1928, as amended, or the second paragraph of section 24 of the Immigration Act of 1917, as amended, or (B) at any time between May 1, 1940, and October 23 1943, with respect to a position in the field service of the Post Ofice Department, or (C) at any time between May 1, 1940, and the effective date of this Act, with respect to positions of officers and members of the Metropolitan Police or of the Fire Department of the District of Columbia, and officers and members of the United States Park Police and the White House Police; and (2) who, pursuant to Executive Order Numbered 9538, dated April 13, 1945, or regulations of the Civil Service Commission covering similar situations in which an eligible lost opportunity for probational appointment because of military service during World War II, was certified for probational appointment to such position, and, subsequently, was given such appointment, shall, for the purpose of (A) determining his rate of compensation and (B) his seniority rights in the postal field service, be held to have been appointed to such position as of the earliest date on which an eligible standing lower on the same list of eligibles received a pro- bational appointment therefrom: Provided, however, That no regu- lar employee in the postal field service shall be reduced to substitute status by reason of the enactment of this Act. (b) No person shall be entitled to the benefits of this section who has reenlisted after June 1, 1945, in the Regular Military Establish- ment or after February 1, 1945, in the Regular Naval Establishment. SEC. 2 . No person shall, by reason of the enactment of this Act. be entitled to any compensation for any period prior to the effective date of this Act. SEC. 3 . This Act shall take effect on the first day of the calendar month following the calendar month in which it is enacted. Approved July 31, 1946. [CHAPTER 717] AN ACT To amend the Internal Revenue Code, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,That section 22 (b) (9) and (10) of the Internal Revenue Code, relating to the exclusion of income from the discharge of indebtedness, be amended by striking out "1946" in each of such paragraphs and inserting in lieu thereof "1947'. 749 July 31, 1946 [H. R. 89031 [Public Law s77] Civil service. Probational ap- pointments of vet- erans. 42 Stat. 1488; 45 Stat. 955, 954. 5U.S.C. §J661-674; Supp. V, 6 661 d seq.: 19u.s. . §f 6a-6d; Supp. V, S6a-6dnote; 8 U.. C. §109; Supp. V, § 109. Ante, pp. 216, 219. 3 OFR, 1945 Snpp., p. 59. Postal field servie Reenlistment in military service. Compensation for prior period. Effective date. July 31, 1946 [H. B. 70621 [Public Law 5781 59 8tat. 574. 26 U. S. c., sup. V, § 22 (b) (9), (10).