PUBLIC LAWS-CH. 83-MAR. 8 , 1946 Use of property, etc., to conceal interest. Alien Property Cus- todian, liability. 56 Stat. 245. 50 U. . c., Supp. V, app. § 1191; 35 U. S. C., Supp. V, 5 89-96. Interest of U. S. Petition for redeter mination. Supra. Orders, etc., under Royalty Adjustment Act. 35 U. S. C., Supp. v, §§89-g Rights etc., of per- son to whom return is made. after March 1, 1938, as an incident to such occupation and was terminated prior to the enactment of this section; and "'(3) that the property or interest claimed, or the net pro- ceeds of which are claimed, was not at any time after September 1, 1939, held or used, by or with the assent of the person who was the owner thereof immediately prior to vesting in or transfer to the Alien Property Custodian, pursuant to any arrangement to conceal any property or interest within the United States of any person ineligible to receive a return under subsection (a) (2) hereof; "'(4) that the Alien Property Custodian has no actual or potential liability under the Renegotiation Act or the Act of October 31, 1942 (56 Stat. 1013; 35 U. S. C. 89-96), in respect of the property or interest or proceeds to be returned and that the claimant and his predecessor in interest, if any, have no actual or potential liability of any kind under the Renegotiation Act or the said Act of October 31, 1942; or in the alternative that the claimant has provided security or undertakings adequate to assure satisfaction of all such liabilities or that property or interest or proceeds to be retained by the Alien Property Custo- dian are adequate therefor; and " '(5) that such return is in the interest of the United States. " '(b) Notwithstanding the limitation prescribed in the Renegotia- tion Act upon the time within which petitions may be filed in The Tax Court of the United States, any person to whom any property or interest or proceeds are returned hereunder shall, for a period of ninety days (not counting Sunday or a legal holiday in the District of Columbia as the last day) following return, have the right to file such a petition for a redetermination in respect of any final order of the War Contracts Price Adjustment Board determining excessive profits, made against the Alien Property Custodian, or of any deter- mination, not embodied in an agreement, of excessive profits, so made by or on behalf of a Secretary. "'(c) Any person to whom any invention, whether patented or unpatented, or any right or interest therein is returned hereunder shall be bound by any notice or order issued or agreement made pur- suant to the Act of October 31, 1942 (56 Stat. 1013; 35 U. S. C . 89-96), in respect of such invention or right or interest, and such person to whom a licensor's interest is returned shall have all rights assertible by a licensor pursuant to section 2 of the said Act. "'(d) Except as otherwise provided herein, and except to the extent that the President or such officer or agency as he may desig- nate may otherwise determine, any person to whom return is made hereunder shall have all rights, privileges, and obligations in respect to the property or interest returned or the proceeds of which are returned which would have existed if the property or interest had not vested in the Alien Property Custodian, but no cause of action shall accrue to such person in respect of any deduction or retention of any part of the property or interest or proceeds by the Alien Property Custodian for the purpose of paying taxes, costs, or expenses in connection with such property or interest or proceeds: Provided,That except as provided in subsections (b) and (c) hereof, no person to whom a return is made pursuant to this section, nor the successor in interest of such person, shall acquire or have any claim or right of action against the United States or any department, establishment, or agency thereof, or corporation owned thereby, or against any person authorized or licensed by the United States, founded upon the retention, sale, or other disposition, or use, during 52 [60 STAT.