Page:United States Statutes at Large Volume 78.djvu/480

 438 76 Stat. 4 5 1, 453.

26 USC 6851, 6861, 6871.

PUBLIC LAW 88-429-AUG. 14, 1964

[78 STAT.

"(1) a member of the uniformed services as defined in section 101(3) and (23) of title37, United States Code; or "(2) any civilian officer or employee of any department; who, at the time any such return or payment would otherwise become due, is absent from his duty station under the conditions specified in section 2 of this Act, shall become due until the earlier of the following dates— " (A) the fifteenth day of the third month in which he ceased (except by reason of death or incompetency) to be absent from his duty station under the conditions specified in section 2 of this Act, unless before the expiration of that fifteenth day he again is absent from his duty station under the conditions specified in section 2 of this Act; or " (B) the fifteenth day of the third month following the month in which an executor, administrator, or conservator of the estate of the taxpayer is appointed. Such due date is prescribed subject to the power of the Secretary of the Treasury or his delegate to extend the time for filing such return or paying such tax, as in other cases, and to assess and collect the tax as provided in sections 6851, 6861, and 6871 of the Internal Revenue Code of 1954 in cases in which such assessment or collection is jeopardized and in cases of bankruptcy or receivership." Approved August 14, 1964.

Public Law 88-429 August 14, 1964 [H. R. 8523] Saxtnan, A l a s k a. Conveyance. 44 Stat. 630.

AN ACT

To authorize the conveyance of certain lands to the city of Saxman, Alaska. Be it enacted by the Senate and House of Representatives of the United States of America i/n Congress assembled, That the trustee for the city of Saxman, Alaska, appointed under the provisions of section 3 of the Act of May 25, 1926 (48 U.S.C. 355c), shall, under the direction of the Secretary of the Interior, convey to such city all right, title, and interest held by such trustee to all lands within the townsite of such city which on the date of enactment of this Act are unoccupied and not held in trust for an Indian or Eskimo under the provisions of such Act of May 25, 1926. Approved August 14, 1964.

Public Law 88-430 August 14, 1964 [H. R. 8251]

Veterans. Outpatient dental services. 72 Stat. 1142.

AN ACT To amend section 612, title 38, United States Code, to authorize dental services and treatment in cases where discharges were corrected by competent authority from dishonorable to conditions other than dishonorable. fie it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That subsection 612(b)(2), title 38, United States Code, is amended by striking the semicolon at the end thereof and adding the following: ", except that if a disqualifying discharge or release has been corrected by competent authority application may be made within one year after the date of correction or the date of enactment of this exception, whicliever is later;". Approved August 14, 1964.

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