Page:United States Statutes at Large Volume 56 Part 1.djvu/990

 PUBLIC LAWS-CH. 619-OCT. 21, 1942 53 Stat. 63, 84, 86, 90, 133, 137, 151, 152, 155 , 448. 26U. .C.§.146, 273, 274, 311, 872, 900, 1013, 1015, 1025, 3660. Ante, p. 950. "(I) collection, by the Commissioner or the collector, by distraint or otherwise, of the amount of any liability in respect of any tax; "(J) bringing suit by the United States, or any officer on its behalf, in respect of any liability in respect of any tax; and "(K) any other act required or permitted under the inter- nal revenue laws specified in regulations prescribed under this section by the Commissioner with the approval of the Secretary; "(2) The amount of any credit or refund (including interest). "(b) OTHER TAXPAYERS AND OTHER CIRCUMSTANCES. -In any case to which subsection (a) does not apply in which it is determined by the Commissioner, under regulations prescribed by him with the approval of the Secretary, that- "(1) By reason of an individual being outside the Americas, or "(2) By reason of any locality (within or without the Amer- icas) being an area of enemy action or being an area under the control of the enemy, as determined by the Commissioner, or "(3) By reason of an individual in the military or naval forces of the United States being outside the States of the Union and the District of Columbia, it is impossible or impracticable to perform any one or more of the acts specified in subsection (a), then in determining, under the inter- nal-revenue laws whether such act was performed within the time prescribed therefor, in respect of any tax liability (including any interest, penalty, additional amount, or addition to tax) affected by the failure to perform such act within such time, and in determining the amount of any credit or refund (including interest) affected by such failure, there shall be disregarded such period after December 6, 1941, as may be prescribed by such regulations. "(c) LIMrrATION ON TIME To BE DISREGARDED. -T he period of time disregarded under this section shall not extend beyond whichever of the following dates is the earlier: "(1) the fifteenth day of the third month following the month in which the present war with Germany, Italy, and Japan is terminated, as proclaimed by the President; or " (2) in the case of an individual with respect to whom a period of time is disregarded under this section, the fifteenth day of the third month following the month in which an executor, adminis- trator, or a conservator of the estate of such individual qualifies. "(d) ExcEPTIONs.- "(1) TAX IN JEOPARDY; BANKRUPTCY AND RECEIVERSHIPS; AND TRANSFERRED AssErs.-Notwithstanding the provisions of subsec- tion (a) or (b), any action or proceeding authorized by section 146 (regardless of the taxable year for which the tax arose), 273, 274, 311, 872, 900, 1013, 1015, 1025, or 3660, as well as any other action or proceeding authorized by law in connection there- with, may be taken, begun, or prosecuted. In any other case in which the Commissioner determines that collection of the amount of any assessment would be jeopardized by delay, the provisions of subsections (a) and (b) shall not operate to stay collection of such amount by distraint or otherwise as authorized by law. There shall be excluded from any amount assessed or collected pursuant to this paragraph the amount of interest, penalty, addi- tional amount, and addition to the tax, if any, in respect of the period disregarded under subsection (a) or (b). In any case to which this paragraph relates, if the Commissioner or collector is required to give any notice to or make any demand upon any per- 962 [56 STAT.

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