Page:United States Statutes at Large Volume 66.djvu/781

 66 S T A T. ]

PUBLIC LAW 567-JULY 16, 1952

735

such real estate or other property is situated, and the proceedings for such condemnation shall be the same as in the condemnation of private property for public purposes in such State." SEC. 2. The second sentence of section 5 of the Act approved May 26, 1928, is hereby amended by striking out all of said sentence after the words "operated free of tolls" and inserting in lieu thereof "in accordance with such arrangement as may be mutually agreed upon by the public agency or political subdivision then owning said bridge and the State Highway Departments or other appropriate authorities of Iowa and Illinois". SEC. 3. The right to alter, amend, or repeal this Act is hereby expressly reserved. Approved July 16, 1952.

Public Law 567

45 Stat. 76o.

CHAPTER 892

AN ACT To amend section 112(n) of the Internal Revenue Code (relating to nonrecognition of gain from sale or exchange of residence) with respect to persons serving on active duty with the Armed Forces of the United States.

July 16, 1952 [H. R. 8270]

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 112(n) cidl*'2^'^^n't* of the Internal Revenue Code (relating to nonrecognition of gain es s^t^, 494. 26 USC '"" from sale or exchange of residence) is hereby amended by adding "''""" 112. at the end thereof the following new paragraph: "(8) MEMBERS OF ARMED FORCES.—The running of any period of time specified in paragraph (1) or (2) (other than the one year referred to in paragraph (2)(F)) of this subsection shall be suspended during any time that the taxpayer (or his spouse if the old residence and the new residence are each used by the taxpayer and his spouse as their principal residence) serves on extended active duty with the Armed Forces of the United States after the date of the sale of the old residence and before January 1, 1954, except that any such period as so suspended shall not extend beyond the date four years after the date of the sale of the old residence. For the purpose of this paragraph, the term 'extended active duty' means any period of active duty pursuant to a call or order to such duty for a period in excess of ninety days or for an indefinite period." SEC. 2. The amendment made by the first section of this Act shall be applicable to taxable years ending after December 31, 1950, with respect to residences sold (within the meaning of section 112(n) of the Internal Revenue Code) after such date. CLARIFICATION OF EXISTING LAW AS TO JURY TRIAL IN ACTIONS FOR RECOVERY OF INTERNAL REV^ENUE TAXES



SEC. 3. (a) Nothing in Reorganization Plan Numbered 26 of 1950 ^ Stat. 1280. or Reorganization Plan Numbered 1 of 1952 shall be construed to noteV^ i3 3r-is impair any right or remedy, including trial by jury, to recover any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority, or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws. (b) For the purpose of any action to recover any such tax, penalty, or sum, all statutes, rules, and regulations referring to the collector

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