63 STAT.] 81ST CONG., IST SESS.-CH. 517-AUG. 27, 1949 are on duty in the United States, its Territories, or possessions as members of the armed forces of any foreign country, or for the per- sonal use of any such person or of any member of his immediate family, shall be admitted free of all duties and internal revenue taxes imposed upon or by reason of importation (including taxes imposed by sections 3350 and 3360 of the Internal Revenue Code) and of all customs charges and exactions: Provided,That if the Secretary of the Treasury shall find that any such foreign country does not accord similar treat- ment with respect to members of the armed forces of the United States or members of their immediate families, the privileges herein granted shall, after collectors of customs have been officially advised of such finding, be accorded with respect to members of the armed forces of such foreign country, or members of their immediate fami- lies, only to the extent that similar treatment is accorded by that country with respect to members of the armed forces of the United States or members of their immediate families. (b) The exemptions from duties, taxes, charges, and exactions pro- vided for by this section shall be subject to compliance with such regulations as the Secretary of the Treasury shall prescribe. (c) This section shall be effective as to articles entered for con- sumption or withdrawn from warehouse for consumption on or after the day following the date of enactment of this Act. SEC. 2. EXTENSION OF TIME FOR CLAIMING REFUND WITH RESPECT TO WAR LOSSES. The joint resolution of June 29, 1948 (Public Law 828, Eightieth Congress), is hereby amended by striking out "1949" wherever appear- ing therein and inserting in lieu thereof ' 1950". SEC. 3. EXTENSION OF TIME IN THE CASE OF DISCHARGE OF IN- DEBTEDNESS. Section 22 (b) (9) and section 22 (b) (10) of the Internal Revenue Code are hereby amended by striking out "1949" and inserting in lieu thereof "1950". 667 63 Stat. 404, 405. 26U.S.C.§ 3350, 3360. Reciprocal treat- ment. Exemptions from duties, etc. Effective date. 62 Stat. 1102 . 26 U. S. C., Supp. II, i 127 note. 53 Stat. 875; 56 Stat. 875; 61 Stat. 179. 6 U. S. C., Supp. II, § 22b (9), (10). SEC. 4 . VERIFICATION OF RETURNS. (a) Chapter 38 of the Internal Revenue Code is hereby amended 5 Stat. 467. by inserting at the end thereof the following new section:
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03816. "SEC. 3809. VERIFICATION OF RETURNS; PENALTIES OF PERJURY. "(a) PENALTIES.- Any person who willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and, upon conviction thereof, shall be fined not more than $2,000 or imprisoned not more than five years, or both. "(b) SIGNATmRE PRESUMIED CoRREcT. -T he fact that an individual's name is signed to a return, statement, or other document filed shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by him. "(c) VERIFICATION IN LIEU OF OATH. -The Commissioner, under regulations prescribed by him with the approval of the Secretary, may require that any return, statement, or other document required to be filed under any provision of the internal revenue laws shall contain or be verified by a written declaration that it is made under the penalties of perjury, and such declaration shall be in lieu of any oath otherwise required."
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