88 STAT. ]
PUBLIC LAW 93-597-JAN. 2, 1975
1953
"(c) MISSING STATUS.—The period of service in the area referred to in subsection (a) shall include the period during which an individual entitled to benefits under subsection (a) is in a missing status, within the meaning of section 6013(f)(3)." >in^e, p. 1950. (b) ErrECTivE DATE.—The amendments made by subsection (a) ^^2^ use 7508 shall apply to taxable years ending on or after February 28, 1961. SEC. 6. TECHNICAL AMENDMENTS SO THAT CERTAIN PROVISIONS WILL APPLY WITHOUT REGARD TO WHETHER OR NOT AN INDUCTION PERIOD EXISTS. (a) SALE OF RESIDENCE.—Section 1034(h) (relating to sale or ^6 USC 1034. exchange of residence by members of the Armed Forces) is amended by striking out "and during an induction period (as defined in section 112(c)(5)) ". (b) NONAPPLICATION OF ADDITIONAL ESTATE TAX.— (1) Section 2210 (relating to members of the Armed Forces 26 USC 2201. dying during induction period) is amended by striking out "during an induction period (as defined in section 112(c)(5)),". (2) The heading for such section 2201 is amended to read as follows: "SEC. 2201. MEMBERS OF THE ARMED FORCES DYING IN COMBAT ZONE OR BY REASON OF COMBAT-ZONE-INCURRED WOUNDS, ETC.". (3) The table of sections for subchapter C of chapter 11 of such Code is amended by striking out the item relating to section 2201 and inserting in lieu thereof the following: "Sec. 2201. Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.". (c) EFFECTIVE DATE.—The amendments made by this section shall n o26. u s e 1034 te take effect on July 1, 1973. SEC. 7. EXTENSION OF SECTION 112(d) OF CODE TO CERTAIN MEM- 26 USC 112. BERS OF ARMED FORCES AND CIVILIANS ILLEGALLY DETAINED IN 1968. (a) IN GENERAL.—The first section of the Act of April 24, 1970, entitled "An Act to provide that, for purposes of the Internal Revenue Code of 1954, individuals who were illegally detained during 1968 by the Democratic People's Republic of Korea shall be treated as serving in a combat zone" (Public Law 91-235) is amended by adding at ^'* ^*^'- 2°°the end thereof the following new sentence: "For purposes of section 112(d) of the Internal Revenue Code of 1954, the period during which any member of the Armed Forces of the United States or any employee was so detained shall be treated as a period in which such member or employee is in a missing status during the Vietnam conflict as a result of such conflict." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply with respect to compensation received for periods of active service after December 31, 1967, in taxable years ending after such date. If refund or credit of any overpayment for any taxable year resulting from the application of the amendment made by subsection (a) is prevented at any time before the expiration of one year after the date of the enactment of this Act by the operation of any law or rule of law, refund or credit of such overpayment may, nevertheless, be made or allowed if claim therefor is filed before the expiration of such oneyear period. Approved January 2, 1975.
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