PUBLIC LAWS-CH. 619-OCT. 21, 1942 Ante, pp. 146, 147. Ante, p. 962. 54 Stat. 1190. 50U.8.C., app. 573. Ante, p. 962. Ante, p. 771. Ante, p. 770. Ante, pp . 961,963. 63 Stat. 467. 26 .S.C. §3790- 3801; Supp. I , §S3802, 3803. Ante. pp. 961, 93. (42 Stat. 849, U. S . C., Title 15, chapter 4), shall become due until the fifteenth day of the sixth month following the month in which the present war with Germany, Italy, and Japan is terminated, as pro- claimed by the President. Such due date is prescribed subject to the power of the Commissioner to extend the time for filing such return or paying such tax, as in other cases." (b) EFFECT OF AMENDMENTS UPON PERIODS FIXED UNDER LAWS OTHER THAN INTERNAL REVENUE CODE.- (1) PUBLIC LAW 490, SEVENTY-SEVENTH CONGRESS.- The amend- ments made by this section shall not be construed to shorten any period fixed under the provisions of section 13 or 14 of the Act approved March 7, 1942 (Public Law 490-77th Congress), within which any act may be done, except that any action or proceeding authorized under section 3804 (d) (1) of the Internal Revenue Code, as well as any other action or proceeding authorized by law in connection therewith, may be taken, begun, or prosecuted with- out regard to the period so fixed. (2) SOLDIERS' AND SAILORS' CIVIL RELIEF ACT OF 1940.- (A) The amendments made by this section shall not be construed to shorten any period fixed under the provisions of section 513 of the Soldiers' and Sailors' Civil Relief Act of 1940 within which any act may be done, except that any action or proceeding authorized under section 3804 (d) (1) of the Internal Revenue Code, as well as any other action or proceeding authorized by law in connection therewith, may be taken, begun, or prosecuted without regard to the period so fixed. (B) Article II of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended, is amended by adding at the end thereof the following new section: "SEc. 207. Section 205 of this Act shall not apply with respect to any period of limitation prescribed by or under the internal revenue laws of the United States." (c) RETROACTIVE EFFECT. -The provisions of sections 3804 and 3805, as added by subsection (a) of this section, shall be effective as if they were enacted on December 7 1941; except that the phrase "date of enactment of this section", when used in subsections (d) (3) and (e) (2) and (3) of section 3804, means the date of enactment of this Act. Any amount of interest, penalty, additional amount, or addition to the tax otherwise allowable as a refund or credit under the internal- revenue laws (including sections 3805 and 3804, except subsection (d) (2)) may be refunded or credited without regard to section 3804 (d) (2). No interest shall be allowed or paid by the United States upon any amount refunded or credited by reason of this subsection. SEC. 508. MITIGATION OF EFFECT OF RENEGOTIATION OF WAR CON- TRACTS OR DISALLOWANCE OF REIMBURSEMENT. Chapter 38 is amended by inserting at the end thereof the following new section: "SEC. 3806. MITIGATION OF EFFECT OF RENEGOTIATION OF WAR CONTRACTS OR DISALLOWANCE OF REIMBURSEMENT. "(a) REDUCTION FOR PRIOR TAXABLE YEAR.- "(1) ECESSIVE PROFITS ELIMINATED FOR PRIOR TAXABLE YEAR. -- In the case of a contract with the United States or any agency thereof, or any subcontract thereunder, which is made by the tax- payer, if a renegotiation is made in respect of such contract or subcontract and an amount of excessive profits received or accrued under such contract or subcontract for a taxable year (herein- [56 STAT.
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