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 PUBLIC LAW 98-259—APR. 10, 1984 (b)

EFFECTIVE DATE.—

(1) IN GENERAL,—The amendment made by subsection (a) shall apply with respect to all taxable years (whether beginning before, on, or after the date of enactment of this Act) of individuals dying after December 31, 1979, as a result of wounds or injuries incurred after such date. (2) STATUTE OF LIMITATIONS WAIVED.—Notwithstanding section 6511 of the Internal Revenue Code of 1954, the time for filing a claim for credit or refund of any overpayment of tax resulting from the amendment made by subsection (a) shall not expire before the date 1 year after the date of the enactment of this Act.

Approved April 10, 1984.

LEGISLATIVE HISTORY—H.R. 4206: SENATE REPORT No. 98-364 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 130 (1984): Feb. 22, considered and passed House. Apr. 5, considered and passed Senate.

98 STAT. 143 26 USC 692 note.

26 USC 65ii.

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