Page:United States Statutes at Large Volume 80 Part 1.djvu/667

 80 STAT. ]

PUBLIC LAW 89-554-SEPT. 6, 1966

"§ 558. Income tax deferment "Notwithstanding any other provision of law, a Federal income tax return of, or the payment of a Federal income tax by, a member of a uniformed service who, at the time the return or payment would otherwise become due, is in a missing status, does not become due until the earlier of the following dates— "(1) the fifteenth day of the third month in which he ceased (except by reason of death or incompetency) being in a missing status, unless before the end of that fifteenth day he is again in a missing status; or "(2) the fifteenth day of the third month after the month in which an executor, administrator, or conservator of the estate of the taxpayer is appointed. That due date is prescribed subject to the power of the Secretary of the Treasury or his delegate to extend the time for filing the return or paying the tax, as in other cases, and to assess and collect the tax as provided by sections 6851, 6861, and 6871 of title 26 in cases in which the assessment or collection is jeopardized and in cases of bankruptcy or receivership." SEC. 6. (a) The analysis of chapter 95 of title 39, United States Code, is amended by adding the following:

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^4 Stat. 689.

"6216. Railroad operations, receipts and expenditures."

(b) Chapter 95 of title 39, United States Code, is amended by adding the following new section: '^§ 6216. Railroad operations, receipts and expenditures "The Postmaster General shall request all railroad companies transporting the mails to furnish, under seal, such data relating to the operating, receipts and expenditures of such roads as may, in his judgment, be deemed necessary to enable him to ascertain the cost of mail transportation and the proper compensation to be paid for the same. He shall, in his annual report to Congress, make such recommendations, founded on the information obtained under this section, as shall, in his opinion, be just and equitable." SEC. 7. (a) The legislative purpose in enacting sections 1-6 of this _^.^^^^"8^ proviAct is to restate, without substantive change, the laws replaced by sions. those sections on the effective date of this Act. Laws effective after June 30, 1965, that are inconsistent with this Act are considered as superseding it to the extent of the inconsistency. (b) A reference to a law replaced by sections 1-6 of this Act, including a reference in a regulation, order, or other law, is deemed to refer to the corresponding provision enacted by this Act. (c) An order, rule, or regulation in effect under a law replaced by sections 1-6 of this Act continues in effect under the corresponding provision enacted by this Act until repealed, amended, or superseded. (d) An action taken or an offense committed under a law replaced by sections 1-6 of this Act is deemed to have been taken or committed under the corresponding provision enacted by this Act. (e) A n inference of a legislative construction is not to be drawn by reason of the location in the United States Code of a provision enacted by this Act or by reason of the caption or catchline thereof. (f) The enactment of this Act does not increase or decrease the pay, allowances, compensation, or annuity of any person. (g) If a provision enacted by this Act is held invalid, all valid

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