Volume 69 · 608
Public Law 84–310
To amend section 346 of the Revenue Act of 1951.
Approved August 9, 1955
Statutory text
AN ACT
To amend section 346 of the Revenue Act of 1951.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That if refund or credit of an overpayment resulting from the application of section 345 of the Revenue Act of 1951 (relating to abatement of tax on certain
trusts for members of Armed Forces dying in service) is prevented on the date of the enactment of this Act by the, operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1939 or section 7121 of the Internal Revenue Code of 1954, relating to closing agreements, and other than section 3761 of the Internal Revenue Code of 1939 or section 7122 of the Internal
Revenue Code of 1954, relating to compromises), refund or credit of such overpayment may, nevertheless, be made or allowed if claim therefor is filed within one year after the date of the enactment of this Act. No interest shall be allowed or paid on any overpayment if refund or credit of such overpayment would not be allowable but for this Act.
Approved August 9, 1955.