§573. Income taxes; collection deferred; interest; statute of limitations

The collection from any person in the military service of any tax on the income of such person, whether falling due prior to or during his period of military service, shall be deferred for a period extending not more than six months after the termination of his period of military service if such person's ability to pay such tax is materially impaired by reason of such service. No interest on any amount of tax, collection of which is deferred for any period under this section, and no penalty for nonpayment of such amount during such period, shall accrue for such period of deferment by reason of such nonpayment. The running of any statute of limitations against the collection of such tax by distraint or otherwise shall be suspended for the period of military service of any individual the collection of whose tax is deferred under this section, and for an additional period of nine months beginning with the day following the period of military service. The provisions of this section shall not apply to the income tax on employees imposed by section 1400 of the Federal Insurance Contributions Act.

(Oct. 17, 1940, ch. 888, art. V, §513, 54 Stat. 1190 .)

References In Text

Section 1400 of the Federal Insurance Contributions Act, referred to in text, is section 1400 of act Feb. 10, 1939, ch. 2, 53 Stat. 175 , which enacted section 1400 of former Title 26, Internal Revenue Code of 1939. Section 1400 was repealed by section 7851(a)(3) of Title 26, Internal Revenue Code. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title 26, Internal Revenue Code. See also section 7851(e) of Title 26, Internal Revenue Code, for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable.

Former Provisions for Abatement of Tax

Internal Revenue Code, §421, as added by act June 9, 1943, ch. 120, §8, 57 Stat. 149 , and amended by acts Aug. 5, 1947, ch. 496, §1, 61 Stat. 778 ; Aug. 8, 1947, ch. 515, §9, 61 Stat. 918 (section 421 of former Title 26, Internal Revenue Code of 1939), provided for abatement of income tax for members of armed forces dying on or after December 7, 1941, while in active service and prior to January 1, 1948. These provisions were omitted in the general amendment of that section by act Sept. 23, 1950, ch. 994, title III, part I, §301, 64 Stat. 947 .

Extension of Due Date Under Other Laws

Section 507(b)(2)(A) of the Revenue Act of 1942, act Oct. 21, 1942, ch. 619, title V, 56 Stat. 964 , provided: "The amendments made by this section [adding sections 3804 and 3805 of former Title 26, Internal Revenue Code of 1939, and adding section 527 of this Appendix] 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 [this section] within which any act may be done, except that any action or proceeding authorized under section 3804(d)(1) of the Internal Revenue Code [section 3804(d)(1) of former Title 26, Internal Revenue Code of 1939], 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."