77TH CONG. , 2D SESS.-CH. 619-OCT. 21, 1942 (c) EFFECTIVE DATES.- (1) The amendments made by subsection (a) (1) shall be applicable to estates of decedents dying after the date of enact- ment of this Act, except that the reference therein to "an estate tax imposed under his chapter or any prior Act of Congress," shall be applicable with respect to estates of decedents dying after February 10, 1939. (2) The amendment made by' subsection (a) (2) shall be applicable with respect to estates of decedents dying after February 10, 1939. (3) The amendments made by subsection (a) (3) shall be applicable to estates of decedents dying after the date of enact- ment of this Act, except that the reference therein to "an estate tax imposed under this chapter or any prior Act of Congress," shall be applicable with respect to estates of decedents dying after February 10, 1939. (4) The amendments made by subsection (b) shall be appli- cable with respect to estates of decedents dying after the date of enactment of the Revenue Act of 1932. (d) OVERPAYMENTS.- If the refund or credit of any overpayment to the extent resulting from the application of subsections (a), (b), and (c) of this section, is prevented on the date of enactment of this Act or within one year from such date, then, notwithstanding any other provision of law or rule of law (other than this subsection of this section and other than section 3761 of the Internal Revenue Code or section 3229 of the Revised Statutes, or such section as amended by section 815 of the Revenue Act of 1938, relating to compromises), such overpayment shall be refunded or credited in the same manner as in the case of an estate tax erroneously collected if claim therefor is filed within one year from the date of enactment of this Act. SEC. 408. DEDUCTION FOR DISCLAIMED LEGACIES PASSING TO CHARITIES. (a) DEDUCTION IN CASE OF CITIZENS AND RESIDENTS.- The first sentence of section 812 (d) (relating to the deduction for charitable, etc., bequests) is amended by inserting after "The amount of all bequests, legacies, devises, or transfers" the following: "(including the interest which falls into any such bequest, legacy, devise, or transfer as a result of an irrevocable disclaimer of a bequest, legacy, devise, transfer or power, if the disclaimer is made prior to the date prescribed for the filin of the estate tax return)". (b) DEDTIncroN IN CASE OF NONRESIDENTS NOT CrnzENS.-T he first sentence of section 861 (a) (3) (relating to the deduction for char- itable, etc., bequests) is amended by inserting after "The amount of all bequests, legacies, devises, or transfers" the following: "(including the interest which falls into any such bequest, legacy, devise, or transfer as a result of an irrevocable disclaimer of a bequest, legacy, devise, transfer, or power, if the disclaimer is made prior to the date prescribed for the filing of the estate tax return)". (c) ESTATES WITH RESPECT TO WHICH AMENDMENTS APPLICABLE. - The amendments made by this section shall be applicable to estates of decedents dying after February 10, 1939. SEC. 409. DENIAL OF DEDUCTION ON BEQUEST TO CERTAIN PROPA- GANDA ORGANIZATIONS. (a) CITIZENS AND REIDENTS.-Section 812 (d) (relating to deduc- tion for bequests, etc., to charity) is amended by inserting before the 949 47 Stat. 169. 63 Stat. 462 . 26U.S . O. 1 3781. 62 Stat. 578. 53 Stat. 124 . 26 U. .C. 1812(d). Ante, p. 943; infra. 65 Stat. 130. 26 U. S.. . 861 (a) (3). Antc, p. 943; pod, p. 960. 63 Stat. 124 . 26U.S. . 1 813(d). Ante, p. 943; prna. 56 STAT.]
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