77TH CONG. , 2D SESS.-CH. 619-OCT. 21 , 1942 Title 11, section 667) and any other provision of Federal law insofar as it confers exemption from stamp tax with respect to the issuance, transfer, or exchange of securities, or the making, delivery, or filing of conveyances, after five years from the date of confirmation or approval of the plan of reorganization or adjustment, shall be inapplicable to the issuance, transfer, or exchange of securities, or the making, delivery, or filing of conveyances, after the date of the enactment of this Act. (5) (A) Section 1808 (f) added by subsection (e) of this section shall be applicable to the issuance, transfer, or exchange of securities, or the making or delivery of conveyances, after the date of the enactment of this Act. (B) Section 1808 (g) as added by subsection (e) of this section shall be applicable to shares and certificates issued after the date of the enactment of this Act. (6) The amendment of section 1809 (a) made by subsection (f) of this section shall be applicable to instruments to which the United States or any agency or instrumentality thereof becomes a party after the date of the enactment of this Act. (7) The amendment of section 3481 (a) made by subsection (g) of this section shall be applicable to deliveries or transfers after the date of the enactment of this Act. SEC. 507. TIME FOR PERFORMING CERTAIN ACTS POSTPONED BY REASON OF WAR. (a) AMENDMENTS TO THE INTERNAL REVENUE CODE.- The Internal Revenue Code is amended by inserting after section 3803 the following new sections: "SEC. 3804. TIME FOR PERFORMING CERTAIN ACTS POSTPONED BY REASON OF WAR. "(a) INDIVIDUALS. -T he period of time after December 6, 1941 during which an individual is continuously outside the Americas (if such period is longer than ninety days), and the next ninety days thereafter, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability (including any interest, penalty, additional amount, or addition to the tax) of such individual- "(1) Whether any of the following acts was performed within the time prescribed therefor: "(A) filing any return of income, estate, or gift tax (except income tax withheld at source and income tax imposed by Chapter 9 or any law superseded thereby); "(B) payment of any income, estate, or gift tax (except income tax withheld at source and income tax imposed by Chapter 9 or any law superseded thereby) or any installment thereof or of any other liability to the United States in respect thereof; "'(C)filing a petition with the Board of Tax Appeals for redetermination of a deficiency, or for review of a decision rendered by the Board; "(D) allowance of a credit or refund of any tax; "(E) filing a claim for credit or refund of any tax; "(F) bringing a suit upon any such claim for credit or refund; "(G) assessment of any tax; "(H) giving or making any notice or demand, for the payment of any tax, or with respect to any liability to the United States in respect of any tax; 961 Ante, p. 960. Ante, p. 960 Ante, p. 960. Ante, p. 960. 55 Stat. 184 . 26U. .C., Supp.I, 13803. 53 Stat. 175. 26 U. S. C. 1400- 1611; Supp. I, ch. 9. Post,p. 981. 66714 -43-PT I ---1 56 STAT.]
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