Public Law 79-291


 * Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

{{SECTION|SEC. 1.|SECTION 1}}.

 * For the purposes of this title, the term ‘‘international organization’’ means a public international organization in which the United States participates pursuant to any treaty or under the authority of any Act of Congress authorizing such participation or making an appropriation for such participation, and which shall have been designated by the President through appropriate Executive order as being entitled to enjoy the privileges, exemptions, and immunities herein provided. The President shall be authorized, in the light of the functions performed by any such international organization, by appropriate Executive order to withhold or withdraw from any such organization or its officers or employees any of the privileges, exemptions, and immunities provided for in this title (including the amendments made by this title) or to condition or limit the enjoyment by any such organization or its officers or employees of any such privilege, exemption, or immunity. The President shall be authorized, if in his judgment such action should be justified by reason of the abuse by an international organization or its officers and employees of the privileges, exemptions, and immunities herein provided or for any other reason, at any time to revoke the designation of any international organization under this section, whereupon the international organization in question shall cease to be classed as an international organization for the purposes of this title.

{{SECTION|SEC. 2.|SEC. 2}}.

 * International organizations shall enjoy the status, immunities, exemptions, and privileges set forth in this section, as follows:

{{SECTION|SEC. 3.|SEC. 3}}.

 * Pursuant to regulations prescribed by the Commissioner of Customs with the approval of the Secretary of the Treasury, the baggage and effects of alien officers and employees of international organizations, or of aliens designated by foreign governments to serve as their representatives in or to such organizations, or of the families, suites, and servants of such officers, employees, or representatives shall be admitted (when imported in connection with the arrival of the owner) free of customs duties and free of internal-revenue taxes imposed upon or by reason of importation.

{{SECTION|SEC. 4.|SEC. 4}}.

 * The Internal Revenue Code is hereby amended as follows:

{{SECTION|SEC. 6.|SEC. 6}}.

 * International organizations shall be exempt from all property taxes imposed by, or under the authority of, any Act of Congress, including such Acts as are applicable solely to the District of Columbia or the Territories.

{{SECTION|SEC. 9.|SEC. 9}}.

 * The privileges, exemptions, and immunities of international organizations and of their officers and employees, and members of their families, suites, and servants, provided for in this title, shall be granted notwithstanding the fact that the similar privileges, exemptions, and immunities granted to a foreign government, its officers, or employees, may be conditioned upon the existence of reciprocity by that foreign government:


 * Provided, That nothing contained in this title shall be construed as precluding the Secretary of State from withdrawing the privileges, exemptions, and immunities herein provided from persons who are nationals of any foreign country on the ground that such country is failing to accord corresponding privileges, exemptions, and immunities to citizens of the United States.

{{SECTION|SEC. 10.|SEC. 10}}.

 * This title may be cited as the ``International Organizations Immunities Act´´.

{{SECTION|SEC. 201.|SEC. 201}}. EXTENSION OF TIME FOR CLAIMING CREDIT OR REFUND WITH RESPECT TO WAR LOSSES.

 * If a claim for credit or refund under the internal revenue laws relates to an overpayment on account of the deductibility by the taxpayer of a loss in respect of property considered destroyed or seized under section 127 (a) of the Internal Revenue Code (relating to war losses) for a taxable year beginning in 1941 or 1942, the three-year period of limitation prescribed in section 322 (b) (1) of the Internal Revenue Code shall in no event expire prior to December 31, 1946. In the case of such a claim filed on or before December 31, 1946, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in section 322 (b) (2) or (3) of such code, whichever is applicable, to the extent of the amount of the overpayment attributable to the deductibility of the loss described in this section.

{{SECTION|SEC. 202.|SEC. 202}}. CONTRIBUTIONS TO PENSION TRUSTS.

 * (a) .—


 * Section 23 (p) (2) of the Internal Revenue Code is amended by striking out the words ‘‘January 1, 1943’’ and inserting in lieu thereof ‘‘January 1, 1942’’, and by striking out the words "December 31, 1942’’ and inserting in lieu thereof ‘‘December 31, 1941’’.


 * (b) .—


 * The amendment made by this section shall be applicable as if it had been made as a part of section 162 (b) of the Revenue Act of 1942.

{{SECTION|SEC. 203.|SEC. 203}}. PETITION TO THE TAX COURT OF THE UNITED STATES.

 * (a) .—


 * The second sentences of sections 272 (a) (1), 732 (a), 871 (a) (1), and 1012 (a) (1), respectively, of the Internal Revenue Code are amended by striking out the parenthetical expression appearing therein and inserting in lieu thereof the following:


 * ``(not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the ninetieth day)´´.


 * (b) .—


 * The amendments made by this section shall take effect as of September 8, 1945.

Approved December 29, 1945.

Legislative History



 * Notes:
 * See 22 U.S.C. 288, notes for related information including recent lists for:
 * Public International Organizations Entitled to Enjoy Certain Privileges, Exemptions, and Immunities
 * Public International Organizations Formerly Entitled to Enjoy Certain Privileges, Exemptions, and Immunities


 * See Related:
 * Executive Order 9721 − Providing for the Transfer of Personnel to Public International Organizations in Which the United States Government Participates
 * Executive Order 9721, May 10, 1946,, as amended by Executive Order 10103, February 1, 1950, , which provided for the transfer of Federal Government personnel to public international organizations, was revoked with certain savings provisions by section 2 of Executive Order 10804, February 12, 1959, , and subsequently revoked by Executive Order 12553, February 25, 1986,.

