Page:United States Statutes at Large Volume 90 Part 2.djvu/1231

 PUBLIC LAW 94-569—OCT. 20, 1976

90 STAT. 2 6 9 9

Public Law 94-569 94th Congress An Act To amend the Internal Revenue Code of 1954 to permit the authorization of means other than stamp on containers of distilled spirits as evidence of tax payment, to provide an extension of certain provisions relating to members of the Armed Forces missing in action, and for other purposes.

Oct. 20, 1976 [H.R. 7228]

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 5205(h) Taxes. of the I n t e r n a l Revenue Code of 1954 (relating to form of stamps Distilled spirits, for containers of distilled spirits) is amended by striking out "or use of stamps on other form of s t a m p " and inserting in lieu thereof "other form of containers. 26 USC 5205. stamp, or other device". SEC. 2. Section 6801(b) of the I n t e r n a l Revenue Code of 1954 26 USC 6801. (relating to authority for establishment, alteration, and distribution of stamps) is amended by striking out the period a t the end thereof and inserting in lieu thereof "; except that stamps required by o r prescribed pursuant to the provisions of section 5205 or section 5235 26 USC 5205, may be prepared and distributed by persons authorized by the Secre- 5235. t a r y, under such controls for the protection of the revenue as shall be deemed necessary.". SEC. 3. (a) SURVIVING SPOUSE.—Section 2(a)(3)(B) of the I n t e r n a l

Revenue Code of 1954 (relating to the special rule where a deceased 26 USC 2. spouse was in a missing status) is amended to read as follows: " (B) the date which is— " (i) January 2, 1978, in the case of service in the combat zone designated for purposes of the Vietnam conflict, or " ( i i) 2 years after the date designated under section 112 26 USC 112. as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in clause (i). ". (b) CERTAIN P A Y o r MEMBERS OF THE A R M E D FORCES HOSPITALIZED AS A R E S U L To r THE VI E T N A M C O N F L I C T. — The last sentence of section

112(a) of such Code (relating to certain combat p a y of enlisted members of the A r m e d Forces) and the last sentence of section 112(b) of such Code (relating to certain combat p a y of commissioned officers of the armed forces) are each amended by striking out "beginning more than 2 years after the date of the enactment of this sentence" and inserting in lieu thereof "after January 1978". (c) INCOME TAXES OF MEMBERS OF ARMED FORCES ON D E A T H I N

MISSING STATUS.—The second sentence of section 692(b) of. such Code (relating to income taxes of members of the armed forces on 26 USC 692. death in a missing status) is amended to read as follows: " The preceding sentence shall not cause subsection (a)(1) to a p p l y for any taxable year beginning— " (1) after January 2, 1978, in the case of service in the combat zone designated for purposes of the Vietnam conflict, or " (2) more than 2 years after the date designated under section 112 as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in paragraph (1). ". (d) JOINT R E T U R N W H E R E INDIVIDUAL I S I N MISSING STATUS AS A R E S U L T OF VI E T N A M CONFLICT.—The last sentence of section 6013(f)

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