S.2581 A BILL TO AMEND TITLE 5 OF THE UNITED STATES CODE AND THE INTERNAL REVENUE CODE OF 1954

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP85-00003R000300030011-6
• Release Decision: RIFPUB
• Original Classification: K
• Document Page Count: 2
• Document Creation Date: December 20, 2016
• Document Release Date: May 21, 2007
• Sequence Number: 11
• Publication Date: April 17, 1980
• Content Type: OPEN SOURCE

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Approved.Rgrlease 2007/05121 :CIA-RDP85-000038000~0~030t~~,~_ _ _
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;~cst~i~As. as the. result , of hostile actions tft~e= service sat ~ r "~~ ~,
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respective meanings giVeix , s~ICI~#e~Ipk'b~t=
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sioYi, or. other
Foreign $erviCe post of the
United States as determined-by the Secre-
section b5ti1 of title 5 0~"~~~[ix~ tate~,
Code
and
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-referred. to:ia such Act, references to :the
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Seeretary of :the Army
the Secretary of :the
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aa-~`lxtd ~ = ?
Navy,
the Administrator of Veterans
Af
' fairs, and the Veterans' Administration are
deemed to be references to the
Secretary of
PEAsk- _ YL1x ?.iCTIGN$ i"orcZS ~ ate or SerVin ,
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..SEC. 202:5ectfon:892 0~~~~~ntgfp~,j
~gi~+=
ati
~y tine I?~esldent of the t3nitec7 _
'~b
a
.
c
zen or res
er
en
s
eeme
to be in a missing status ii the individual
.,
enue Code of 1954 (relat4n$> o; lacoiile ~atxes
" 6tates by. ~xgcutive order ss a: 'combats Zone
satisfies the requirement of .subparagraph
of members of Armed Forces ,oil death ds=
)
amended b
insertin
at Sh
nd t2ze
i th
far ptlrp~ses. of seCtiott 112, at an
y~~e!^f~ilrr.
ing?the geriod4@;algfiate~by~le~resldii~~
A
( ), (B), (C), (D), or {E) of_garagraph (5)
of section 6b61,
but
in the case oY an em-
q
g
@ e
reo
e
following new subsection: _
~ Executive order as th'e perio~'of com`tii-ta'Itt ,
-
,
ployee, does not include the status of an
employee for : a period during which SUCK
"(c) FOREIGN IIOSTII.E AOTIONS.-
(1) GENERAL RULE.=In -the case Of any
activities~k suc#r zone for' u o
131 P rp ses"of~&uCT;'
section, or liQSpitali2ed outside t11G - FjnftO,Ed
- "employee is of&ciaily determined to be ab-
- sent from his post of duty without. author-
individual who dies on or alter. Nopelt3be~~ ~ -Statec sa a result of fa~ury received; ~e ;
1979, while in active service as sg,- ~3, serving in such $2X Ai'el4.cfurilag;such tlugeR t~
r
-~
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'
fty.".
-.
if such death occurred as a res~~ Aof -
period oP ser-vi
ce 111 s
[ich area, ltrs the erii
p p
(b) The analysis for chapter 55 of title b,
United States Code, is amended by inserting
wounds,. injury, disease, or partial or total
Physical or mental disablement Incurred
of contrnuous hbsgtaIization outsie:~ the
United, States attributable to snob injury; or'
after the item relating to section bb68 the
o
l
during a hostile action against the United
States-
{2) ~---Citizen 4r -resident, alien of t~9 -
Uni"tad Mates who is 111 ?a missing &tatu$ `
l
:f
owing. new items:
"5569. Savings .program, training, and ream-
.. within the meanin of section 112
"(A) any. tax imposed~_ by this subtitle ?~gitolized outsideghe United States(
shall n
t a
l
with r
t
t
th
bursement of ex enses.
P
o
pp
y
espec
.
o
e taxable
year in .which. falls the date
oP such indi-
result oi~:"iCoullds, injury, disease; 'or pa
"5570: Extension oY applicability oY certain
`
.
vidual's death,.. or with respect to any prior
or total physical or mental disable~e~t ~y_
provisions of the Soldiers' -and
'
taxable year ending on or after the first day
curred during a hostile sctioa against e '
Sailors
Civll Relief Act of 1940.".
such individual was In a missing status
United States within-the meaning of-_ sec- '
.(c) .Subsections {b). and (c) of section
within the meaning of section 112(e); sad
tion 112 (e), the period of such miss
5569 of title b of the United States Code
"(B) any tax under this subtitle which
status lus the
p period oY continuous. haS-
shali be applicable to all citizens and real-
is unpaid at the date of such individual's
Pitalization outside the United States &~
dent aliens of the United States determined
b
t
S
-
death.. (including.-Interest, additions to the
tributabie to such wounds,, injury, disease
or disablement
an13
y
he
ecrets;y of State to be
held hostage
tax, and additional ,amounts) shall not be
;
in Teheran at any time during November
assessed, -and 1f assessed the assessment..
the next 180. days"thereafter shall be c3fsre~
1379. and' to their dependents and spouses,
shall be abated, and if Collected .shall be
garded in determining, under: the interlal
.>.
as the case -may be, whether or not such
citizens-:and resident aliens are Federal em-
credited or refunded as an overpajment.
.
revenue laws,. itt respect of any tax IiabTlfty
(including any iuterest,
penulty
additioDral
to ees for
p y purposes of -such subsections.
Any reimbursements with respect to anq
.For Purposes of this paragraph, the date of
death shall be treated as being not earlier
'
,
,
amount, or addition to the tax) of such l'11-
'
dfvidual-~
such individuals .under such subsections
shall ~e made by the Secrete of State.
TY
than the date on which,p
determfnation of
-
such individual's-death is made under- sec- ,
"(A) Whether ariy. of the following sets" _
was
performed within the time prescribed
(d) Paragraph (2) of section 5581 of title
tion 5565 of title 5 of :the United States .
.:
therefor: - ?
b, United States Code, is amended by insert-
- in
"
ex
e
t
ith
e
t t
"
Code. This paragraph shall' not apply for-any
taxable year beginning more than:2 :years
"(i) Filing any return of income, a}Mate, '
s
,
c
p
w
r
spec
o section 5589,
after '.'mesas".
after the date oY Germination of '.the hostile,
or gift tax (except-income tax withheld a~-
source anal ixlcome tax finposed by sttbtftle '- '
- ESFECTNE DATE
.action as determined for purposes of section
112 (E) ? -
C or an IaW su era@ded-thereb
P Y); ~- ~.
??
SEC. 103. The amendments made b sec-
Y
Lion 101 shall apply to taxable years ending
2 DEFixrrloNS.-For ur oses of era-
O P P p
graph (1) , the term 'active service' has the
11 Pa
{ ) gment of any income, estate, er
gift tax (except income tax. wlthheTd st
ea or after December 31; 1979, sad the
amendments made by section 102 shall take'
meaning given to such term by section 5561
of title 5 of the United States Gode
the term
source and ixieome tax imposed by subtitle
O or sny law superseded thereby) or -any ia?
'
-effect on November 4, 1979.
'
,
'employee' has the meaning given to such
stallment thereof or
of any other liabilit
to Lhe United. States in respect thereof; ~ .
~
ITI~' II-AMENDMENTS TO THE IN-
,term by section 5569 (d) oI title b of the
'
?'(iii) Filing s;pet3tion with'the TaB Court
`
- TERNAL REVENUE CODE OF 1954
C
N 1
United States Code; and the term
hostile ac- -
tion against
the United States' has the mean-
.,-
for redetermination of b deficiency,-or fo1? -
FiRTAI
?AY aECErvm SY HOSPITALIZED Fm-
- ER
LO
.
inggiven to such term by section 112 (e) (2)
review. of . s decision rendered by the ~a~
AL EMP
YEES
.
(A)
,
Court;
"
SEC.: 201. Section 112 of the Internal Rev-
~
~
(iv). Allowance of a credit. ox' reinncf ~~
enue Code of 1954 (relating to certain COm-
JOINT RETVRN WHERE INDIVIDVAL 76 IW _A
any tax;
-bat gay- o~ members of the Armed Forces)
Mlasrxc s'rwrvs :
, '(v) Filing a claim for credit or relund.p#,
as sulended by inserting at the end thereof
SEO. 203. (a) Paragraph (1) of section 6013-
any tax;
the following new subsection:
(f). of the Internal Revenue Code bf 1954
"(vi) ringing suit upon anj-su~h~elaim~~'
'*(e) FOREIGN HosTILE ACTIONS:
- (relating to election by spouse) is amended-
Credit ,or refund; _
"(f) FEDERAL EMPLOYEES.-GrOSS income
(1) by inserting "`ar as the result of a nos-
"(vii) Assessment.. of .any- tax,
does sot include compensation received for
tile-action against the United .States (as de-
"(Viii) Giving or makir)g any not{ae or.
active service as an employee for any month
termined for purposes of. section 112(e) )"
demand Yor the payment pf any tax, ou with!
during any part of .which such employee-
after "section. 112')" in subparagraph (A);
respect-to any }iabiilty to the ,UnftQd'State~. `
__ ".(A) was m a .missing status.as the re-
and
in respect of,any tax;, .
suit of any. hostAe action against the United
2 b insertin
{ ) y g "or which begins. on or
"(ix) Collection, b}TM the Secretary, b~ ie~y .;
St&te, or
before the day which is 2 gears &Yter-the date
or otherwise, -Vf ti1~ amount of anq lfahflYtyt '
"($)' -.was hospitalized as a result of
asdetermined for purposes of section 112(e)
in respect of any_taxt ?
'::-Wounds.' in ur diaease,~ or
I- y. gartiai or total
as the date of termination- of the missin
~
"
~~ - - ~-
(x) Bringing"suit by the ~'fnited States
qI'
~Ih~{,iCal or mental di&ab#ement fncurrad
status of such individual
; after "zone" in
,
sny._ officer on ixs behalf, ,iri respect -bf 'alhy
during a ho5tlle action :against-the IInited
subparagraph (B).
liabilitq 1a respect Of a1Ay.tax;" and -"` '
~tatesp abut this subparagraph,-shall:.not
_
ppiy for any. month beginning more than
(b) Paragraph ,(3) of section 6013:(f) of the
"nternal Revenue Code of 1954 relaEin to
- -
"(xi) Any othQr~set=regained or permitted '
2
.:
years after the date of the termination
'
missing status) is amended by inserting at
th
d th
r
t
under the internal rciienae lavQit speCiiied iii '
regulations prescribed tinder this ae0tiQ11
~
of the hostile aetioll.
e en
e
eof
he following new subpara-
the Secretary; '
?(2) pEFlrirraoxs: For purposes. oP pars-
,graph (q),T
graph:
C
( ) CITIZENS .AND RESIDENT ALIENS.-A
B
( )The amount of sny; credit or'refuxl~t
~(A) HosTU=E ecrloN.-The term 'hostile
citizen or resident alien of the United States
(other than an individual- referred to in.
(includ)ng interest). -
In the case of.a citizen or resident
alien o2
-icn=:against the United States' means
;an action abroad .which is directed a
ainst
subparagraph (A) or (Bj) is in a missixig
t
t
f
i
d "d
-
-
the Unlted States wh'ti is not_an exlpieyeb
i
h
g
_ the''~iited States and occurs on or after
a
us
s
or any per
o
uring
which such
individual satisfies.the requirement of sub-
w
t
in the meaning of section 55s9:(d~ -#>r
title:5 of the United States-Code; such indi-
Noveinber i, 1979, which the Secretarq of
:,State identifies in a letter to the Secretary
paragraph (A), {B),' (C), (D), or (E) of pars-
gnash (5) of section b661 ~oY title? of the
viduai is ir1-a missing status for gurpos@s Qf
this subsection for any ggriod during Frt1i~1
-and which letter is published in the Federal
Register
United States Code as determined by the
"
such individual satisfies the reguirelllekit 6f .. ',
'
.
Secretary oY State:
.
subparagraph {A), (B), (G
), (D), or (E) of`
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