T STAT.] O
885
PUBLIC LAW 881-AUG. 1, 1956
(n) Section 15 of Public, Numbered 2, Seventy-third Congress (38 U.S.C. sec. 715), is amended (1) by inserting immediately after "under this title" the first time it occurs the following: "or title II of the Servicemen's and Veterans' Survivor Benefits Act", and (2) by inserting immediately after "under this title" the second time it occurs the following: "and under title II of the Servicemen's and Veterans' Survivor Benefits Act". (o) Section 3 of the Act of October 17, 1940 (38 U.S.C. sec. 49a), is amended by inserting immediately after "compensation" the second time it occurs the following: ", dependency and indemnity compen(p)' The Act of September 7, 1944 (38 U.S.C. sec. 733), is amended (1) by inserting immediately after "Seventy-third Congress, as amended," the following: "or of dependency and indemnity compensation payable under the Servicemen's and Veterans' Survivor Benefits Act,', and (2) by inserting immediately after "death pension or compensation" in the second proviso the following: "or dependency and indemnity compensation". (q) The portion of section 201 of the World War Veterans' Act, 1924 (38 U.S.C. sec. 472), which precedes paragraph (1) thereof is amended by striking out "That if death results from injury—" and inserting in lieu thereof: "If death occurs prior to January 1, 1957, and results from injury—". (r) The first paragraph of section 3 of the Act of August 16, 1937 (38 U.S.C. sec. 472b), is amended by striking out "World War veteran who died" and inserting in lieu thereof "World War veteran who died prior to January 1, 1957,". (s)(1) Paragraph IV of part I and paragraph III of part II of Veterans Regulation Numbered 1 (a) are each amended by inserting immediately after "deceased person who died" the following: "prior to January 1, 1957". (2) The amendments made by this subsection shall not apply with respect to any death occurring on or after May 1, 1957, under the circumstances described in section 501(a)(3)(B) oi this Act. (t) Section 121(a) of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following:
48 Stat. 11. Ante, p. 862.
54 Stat. 1195.
58 Stat. 728.
43 Stat. 1305.
3 8 U S C c h. 12A.
N o n applicability. 26 USC 121.
"(18) Dependency and indemnity compensation paid to survivors of members of a uniformed service and certain other persons, see section 210 of the Servicemen's and Veterans' Survivor Benefits Act."
(u)(1) Subparagraph I (a)(3) of part I of Veterans Regulation Numbered 2 (a) is amended to read as follows: "(3) Where a claim has been finally disallowed, a subsequent claim on the same factual basis, if supported by new and material evidence, shall have the attributes of a new claim, except that, whenever any disallowed claim is reopened and thereafter allowed on the basis of new and material evidence resulting from the correction of the military or naval records of the proper service department under section 207 of the I^egislative Reorganization Act of 1946, the effective date of commencement of the benefit so awarded shall be the date on which an application was filed for correction of the military record." (2) The amendments made by this subsection shall be effective as of August 2, 1946, except that no payment shall be made for any period before the date of enactment of this subsection unless application therefor is made within one year after the date of enactment of this subsection.
3 8 U S C c h. 12A.
60 Stat. 837. 5 USC 191a, 275.
Effective date.
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