Volume 63
Public Law 81–268
Granting certain extensions of time for tax purposes.
Approved June 28, 1949
Statutory text
JOINT RESOLUTION
Granting certain extensions of time for tax purposes.
Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,
That sections 403 (d) (3)
Revenue Act of 1942, amendments.
56 Stat. 944, 952; 62 Stat. 387.
26 U. S. C. §§ 812, 826, 861, 1000 notes; Supp. II §§ 811, 812,826, 861, 1000 notes.
50 U. S. C., Supp. II, app. § 1191 (j).
and 452 (c) of the Revenue Act of 1942 (relating to release of certain powers of appointment in the case of the estate and gift taxes) are hereby amended by striking out “1949” wherever appearing therein and inserting in lieu thereof “1950”.
Sec. 2.
Subsection (j) of the Renegotiation Act, as amended (U. S. C., 1946 edition, Supp. I, title 50 App., sec. 1191 (j)), is hereby amended by striking out “June 30, 1949” and inserting in lieu thereof “June 30, 1950”.
Section 283 of title 18 of the United States Code is hereby amended by inserting after the first paragraph thereof a new paragraph as follows:
Retired officers of armed forces.
Prosecution of claims against U. S.
“Retired officers of the armed forces of the United States, while not on active duty, shall not by reason of their status as such be subject to the provisions of this section. Nothing herein shall be construed to allow any such retired officer within two years next after his retirement to act as agent or attorney for prosecuting or assisting in the prosecution of any claim against the United States involving the department in whose service he holds a retired status, or to allow any such retired officer to act as agent or attorney for prosecuting or assisting in the prosecution of any claim against the United States involving any subject matter with which he was directly connected while he was in an active-duty status.”
Approved June 28, 1949.