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PUBLIC LAW 89-359-MAR. 7, 1966

[80 STAT.

DECEASED VETERANS—FLAGS 72 Stat. 1169; 75 Stat. 512.

SEC. 9. Section 901(a)(1) of title 38, United States Code, is amended by striking out "or of Mexican border service" and inserting in lieu thereof ", of Mexican border service, or of service after January 31, 1955". SOLDIERS' AND SAILORS' CIVIL RELIEF ACT

54 Stat. 1181.

SEC. 10. Subsection (1) of section 300 of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended (50 App. U.S.C. 530), is amended by striking out "$80" and inserting in lieu thereof "$150". VETERANS' PREFERENCE

64 Stat. 1117.

72 Stat. 1106.

77 Stat. 135.

SEC. 11. Section 2 of the Veterans' Preference Act of 1944, as amended (5 U.S.C. 851), is amended by striking out "and" at the end of clause (5) and by striking out the period at the end of such section and inserting in lieu thereof a semicolon and the following: "and (7) those ex-service men and women who have served on active duty (as defined in section 101(21) of title 38, United States Code) at any time in any branch of the Armed Forces of the United States for a period of more than one hundred and eighty consecutive days after January 31, 1955, not including service under the provisions of section 511 (d) of title 10, United States Code, pursuant to an enlistment in the Army National Guard or the Air National Guard or as a Reserve for service in the Army Reserve, Naval Reserve, Air Force Reserve, Marine Corps Reserve, or Coast Guard Reserve, and who have been separated from such Armed Forces under honorable conditions." EFFECTIVE DATES

Ante, p. 20.

SEC. 12. (a) Except as otherwise specifically provided, the provisions of this Act shall take effect on the date of its enactment, but no educational assistance allowance shall be payable under chapter 34 of title 38, United States Code, as added by section 2 of this Act, for any period before June 1, 1966, nor for the month of June 1966, unless (1) the eligible veteran commenced the pursuit of the course of education on or after June 1, 1966, or (2) the pursuit of such course continued through June 30, 1966. (b) The provisions of section 1765(b) of title 38, United States Code, as in effect immediately before the enactment of this Act, shall remain in effect through May 31, 1966. Approved March 3, 1966. Public Law 89-359

» u.,n.. March 7, 1966 [H. R. 10185]

IRC 1939, "53"s^l"i3 6.

53 Stat. 437. 53 Stat. 132.

AN ACT Ameiuling certain estate tax provisions of the I n t e r n a l Revenue Code of 1939.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress oMsembled^ That (a) the last sentence of section 894(a) of the Internal Revenue Code of 1939 (relating to the penalty in the case of a false or fraudvilent estate tax return) is amended to read as follows: "If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid, in lieu of the 50 per centum addition to ^j^g ^^^ provided in section 3612(d)(2)." (b) Section 871(i) of such code (relating to method of assessment) is amended by striking out "section 3612(d)(2) " and inserting in lieu thereof "section 894(a)''-

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