Page:United States Statutes at Large Volume 69.djvu/758

 716

65 Stat. 686. 45 USC 228e (g) (2). 65 Stat. 689. 45 USC 228e (/) (9).

50 45 52 Stat. 45

Stat. 316. u s e 228i. Stat. 1097; 53 845. u s e 352 (e).

50 Stat. 315. 4 5 U S e 2 2 8 j (b).

52 Stat. 1110. 45 USC 362 (1).

PUBLIC LAW 384-AUG. 12, 1955

66 Stat. 735. 26 USC, 1952 e d., 112.

68A Stat. 35. 26 USC 112. Effective date.

STAT

amended, is amended by striking out "than $40" and inserting in lieu thereof the following: ", with respect to any month, than an amount equal to the maximum amount which could be paid to anyone, with respect to such month, as a wife's insurance benefit under section 202 (b) of the Social Security Act as amended from time to time". SEC. 2. Effective with respect to annuities accruing in months following the month of enactment hereof, section 5(g)(2) of the Railroad Retirement Act of 1937, as amended, is amended by striking out the second sentence thereof. SEC. 3. Effective as of January 1, 1955, section 5(1)(9) of the Railroad Retirement Act of 1937, as amended, is amended by striking out the language between " ( i i) " and " (B) " and inserting in lieu thereof the following: "if such compensation for any calendar year before 1955 is less than $3,600 or for any calendar year after 1954 is less than $4,200 and the average monthly remuneration computed on compensation alone is less than $350 and the employee has earned in such calendar year 'wages' as defined in paragraph (6) hereof, such wages, in an amount not to exceed the difference between the compensation for such year and $3,600 for years before 1955 and $4,200 for years after 1954, by". SEC. 4. Effective as of the dates of their original enactment, section 12 of the Railroad Retirement Act of 1937, as amended, and section 2 (e) of the Railroad Unemployment Insurance Act, are each amended by striking out "No" and inserting in lieu thereof "Notwithstanding any other law of the United States, or of any State, Territory, or the District of Columbia, no". SEC. 5. Section 10(b) 4 of the Railroad Retirement Act of 1937, as amended, is amended by inserting immediately after the first sentence thereof the following sentence: "All positions to which such individuals are appointed, except one administrative assistant to each member of the Board, shall ] ^ m and under the competitive civil service and shall not be removed or excepted therefrom." SEC. 6. The second paragraph of section 12(1) of the Railroad Unemployment Insurance Act is amended by inserting immediately before the first colon therein the following: ": Provided, That all positions to which such persons are appointed, except one administrative assistant to each member of the Board, shall be in and under the competitive civil service and shall not be removed or excepted therefrom". Approved August 12, 1955. Public Law 384

August 12, 1955 [H. R. 257]

[69

CHAPTER 870

AN ACT To amend section 112(n)(8) of the Internal Revenue Code of 1939, relating to the suspension of certain periods of limitation while the taxpayer is on extended active duty with the Armed Forces, and to amend the Internal Revenue Code of 1954 with respect to tax treatment where the taxpayer recovers amounts held by another under claim of right.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 112 (n)(8) of the Internal Revenue Code of 1939 (relating to the suspension of certain periods of limitation while the taxpayer is on extended active duty with the Armed Forces) is hereby amended by striking out "and before January 1, 1954, except that any such period" and inserting in lieu thereof the following: "and during an induction period (as defined in section 112(c)(5) of the Internal Revenue Code of 1954), except that any such period of time". SEC. 2. The amendment made by the first section of this Act shall take effect as of December 31, 1953.

�