77TH CONG. , 2D SESS.-CH. 619-OCT. 21 , 1942 son, such requirement shall be deemed to be satisfied if the notice or demand is prepared and signed, in any case in which the address of such person last known to the Commissioner or collector is in an area for which United States post offices under instructions of the Postmaster General are not by reason of the war, accept- ing mail for delivery at the time the notice or demand is signed. In such case the notice or demand shall be deemed to have been given or made upon the date it is signed. "(2) ACTION TAKEN BEFORE ASCERTAINMENT OF RIGHT TO BENEFITs.- T he assessment or collection of any internal revenue tax or of any liability to the United States in respect of any internal revenue tax, or any action or proceeding byr or on behalf of the United States in connection therewith, may be made, taken, begun, or prosecuted in accordance with law, without regard to the provisions of subsection (a) or (b), unless prior to such assessment, collection, action, or proceeding it is ascertained that the person concerned is entitled to the benefits of subsection (a) or (b). " (3) EXPIRATION OF PERIOD OF LIMITATIONS PRIOR TO ENACTMENT OF THIS SECTION.- This section shall not operate to extend the time for performing any act specified in subsection (a) (1) (G), (H), (I), or (J) if such time under the law in force prior to the date of enactment of this section expired prior to such date. "(e) DEFINITIONS.-For purposes of this section- "(1) AMERICAS. -T he term 'Americas' means North, Central, and South America (including the West Indies but not Green- land) and the Hawaiian Islands. "(2) WHEN INDIVIDUAL CEASES TO BE OUTSIDE AMERIOAS OR WITHIN AN AREA OF ENEMY ACTION.-For the purpose of determin- ing whether any act specified in subsection (a) (1) (G), (H), (I), or (J) was performed within the time prescribed therefor, if any period of time is disregarded under this section by reason of any individual being outside the Americas or within an area of enemy action or control, such individual shall not, if he returns to the Americas or leaves such area after the date of enactment of this section, be deemed to have returned to the Americas or ceased to be within such area before the date upon which the Commissioner receives from such individual a notice thereof in such form as the Commissioner, with the approval of the Secretary, shall by regulations prescribe. A similar rule shall be applied in the case of a member of the military or naval forces of the United States with respect to whom a period of time is disregarded under this section by reason of being out- side the States of the Union and the District of Columbia. "(3) WHEN EXECUTOR, ADMINISTRATOR, OR CONSERVATOR QUALIFIE. - - For the purpose of determining whether any act specified in subsec- tion (a) (1) (G), (H), (I), or (J) was performed within the time prescribed therefor, the month in which an executor, administrator, or conservator qualifies, if he qualifies after the date of enactment of this section, shall be deemed to be the month in which the Commis- sioner receives from him a notice thereof in such form as the Com- missioner, with the approval of the Secretary, shall by regulations prescribe. "SEC. 3805. INCOME TAX DUE DATES POSTPONED IN CASE OF CHINA TRADE ACT CORPORATIONS. "In the case of any taxable year beginning after December 31, 1940, no Federal income tax return of, or payment of any Federal income tax by, any corporation organized under the China Trade Act, 1922 56 STAT.] 963 Ante, pp . 961, 962. Ante, pp. 961, 92.
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