(3) This section shall not be construed to control specific requirements contained in this article [sections 560 to 574 of this Appendix]. (Oct. 17, 1940, ch. 888, § 501, 54 Stat. 1187.)

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 501, 510 to 548, 560 and 562 to 590 of this Appendix.

§ 562. Homestead entries and settlement claims; service as equivalent to residence and cultivation. If any person whose application for a homestead entry has been allowed or who has made application for homestead entry which may thereafter be allowed, after such entry or application enters military service, or if any person who has a valid settlement claim enters military service, the Department of the Interior shall construe his military service to be equivalent to residence and cultivation upon the tract entered or settled upon for the period of such service. From the effective date of this Act [Oct. 17, 1940] no contest shall be initiated on the ground of abandonment and no allegation of abandonment shall be sustained against any such person, unless it shall be alleged in the preliminary affidavit or affidavits of contest and proved at the hearing in cases initiated subsequent to the effective date of this Act [Oct. 17, 1940] that the alleged absence from the land was not due to such military service. If such person is discharged on account of wounds received or disability incurred in the line of duty, the term of his enlistment and any period of hospitalization due to such wounds or disability shall be deducted from the required length of residence, without reference to the time of actual service. No patent shall issue to any such person who has not resided upon, improved, and cultivated his homestead for a period of at least one year. (Oct. 17, 1940, ch. 888, § 502, 54 Stat. 1187.)

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 501, 510 to 548, 560, 561 and 563 to 590 of this Appendix.

§ 563. Same; death or incapacity during or resulting from service as affecting rights; perfection of rights.

(1) If any person whose application for a homestead entry has been allowed or who has made application for homestead entry which may thereafter be allowed or who has a valid settlement claim dies while in military service or as a result of such service, his widow, if unmarried, or in the case of her death or marriage, his minor children, or his or their legal representatives, may proceed forthwith to make final proof upon such entry or upon an application which is allowed after the applicant's death, or upon a homestead application thereafter allowed based on a valid settlement claim, and shall be entitled to receive a patent for such land. The death of such person while in military service or as a result of such service shall be construed to be equivalent to a performance of all requirements as to residence and cultivation upon such homestead or claim, notwithstanding the provisions of section 502 of this Act [section 562 of this Appendix].

(2) If such person is honorably discharged and because of physical incapacities due to such service

is unable to return to the land, he may make final proof without further residence, improvement, or cultivation, at such time and place as the Secretary of the Interior may authorize, and receive a patent to the land entered.

(3) The Act of July 28, 1917 (40 Stat. 248) [sections 241 and 242 of Title 43], is repealed. (Oct. 17, 1940, ch. 888, § 503, 54 Stat. 1187.)

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 501, 510 to 548, 560 to 562 and 564 to 590 of this Appendix.

§ 564. Desert-land entries; suspension of require

ments.

(1) No desert-land entry made or held under the desert-land laws prior to the entrance of the entryman or his successor in interest into military service shall be subject to contest or cancelation for failure to make or expend the sum of $1 per acre per year in improvements upon the claim or to effect the reclamation of the claim during the period the entryman or his successor in interest is engaged in military service or during a period of six months thereafter or during any period of hospitalization because of wounds or disability incurred in the line of duty. The time within which such entryman or claimant is required to make such expenditures and effect reclamation of the land shall be exclusive of his period of service and the six-months' period and any such period of hospitalization.

(2) If such entryman or claimant is honorably discharged and because of physical incapacities due to such service is unable to accomplish reclamation of, and payment for, the land, he may make proof without further reclamation or payments under such rules as the Secretary of the Interior may prescribe and receive patent for the land entered or claimed.

(3) In order to obtain the benefits of this section, such entryman or claimant shall, within six months after the effective date of this Act [Oct. 17, 1940] or within six months after his entrance into military service. file or cause to be filed in the land office of the district in which his claim is situated a notice that he has entered military service and that he desires to hold the desert claim under this section. (Oct. 17, 1940, ch. 888, § 504, 54 Stat. 1187.)

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 501, 510 to 548, 560 to 563 and 565 to 590 of this Appendix.

§ 565. Mining claims; requirements suspended.

(1) The provisions of section 2324 of the Revised Statutes of the United States [section 28 of Title 301, which require that on each mining claim located after May 10, 1872, and until patent has been issued therefor not less than $100 worth of labor shall be performed or improvements made during each year, shall not apply during the period of his service, or until six months after the termination of such service, or during any period of hospitalization because of wounds or disability incurred in line of duty, to claims or interests in claims which are owned by a person in military service and which have been regularly located and recorded. No mining claim or any interest in a claim which is owned by such a person and which has been regularly located and recorded shall be subject to forfeiture by nonperformance of the annual assessments during the period

of such military service, or until six months after the termination of such service or of such hospitalization.

(2) In order to obtain the benefits of this section, the claimant of any mining location sha.l, before the expiration of the assessment year during which he enters military service, file or cause to be filed in the office where the location notice or certificate is recorded a notice that he has entered such service and that he desires to hold his mining claim under this section. (Oct. 17, 1940, ch. 888, § 505, 54 Stat. 1188.)

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 501, 510 to 548, 560 to 564 and 566 to 590 of this Appendix.

§ 566. Mineral permits and leases; suspension of operations and term of permits and leases.

(1) Any person holding a permit or lease on the public domain under the Federal mineral leasing laws who enters military service may, at his election, suspend all operations under his permit or lease for a period of time equivalent to the period of his military service and six months thereafter. The term of the permit or lease shall not run during such period of suspension nor shall any rentals or royalties be charged against the permit or lease during the period of suspension.

(2) In order to obtain the benefit of this section, such permittee or lessee shall, within six months after the effective date of this Act [Oct. 17, 1940], or six months after his entrance into military service, notify the Bureau of Land Management by registered mail of his entrance into such service and of his desire to avail himself of the benefits of this section.

(3) This section shall not be construed to supersede the terms of any contract for operation of a permit or lease. (Oct. 17, 1940, ch. 888, § 506, 54 Stat. 1188; 1946 Reorg. Plan No. 3, § 403, eff. July 16, 1946, 11 F. R. 7876, 60 Stat. 1100.)

TRANSFER OF FUNCTIONS

"Bureau of Land Management" was substituted for "General Land Office" on authority of 1946 Reorg. Plan No. 3, set out as a note under section 1 of Title 43, Public Lands.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 501, 510 to 548, 560 to 565 and 567 to 590 of this Appendix.

§ 567. Right to take action for perfection, defense, etc., of rights as unaffected; affidavits and proofs. Nothing in this article [sections 560 to 574 of this Appendix] shall be construed to limit or affect the right of a person in military service to take any action during his period of service which may be authorized by law or the regulations of the Department of the Interior for the perfection, defense, or further assertion of rights initiated or acquired prior to the date of entering military service. It shall be lawful for any person while in such service to make any affidavit or submit any proof which may be required by law or the practice or regulations of the Bureau of Land Management in connection with the entry, perfection, defense, or further assertion of any rights initiated or acquired prior to entering such service, before the officer in immediate command and holding a commission in the branch of the service in which the person is engaged. Such

affidavits shall be as binding in law and with like penalties as if taken before an officer designated by the Secretary of the Interior of a United States land office. The Secretary of the Interior may issue rules and regulations to effectuate the purposes of sections 501 to 512, inclusive [sections 561-572 of this Appendix]. (Oct. 17, 1940, ch. 888, § 507, 54 Stat. 1188; 1946 Reorg. Plan No. 3, § 403, eff. July 16, 1946, 11 F. R. 7876, 60 Stat. 1100.)

TRANSFER OF FUNCTIONS

"Bureau of Land Management" was substituted for "General Land Office" and "an officer designated by the Secretary of the Interior" for "a register" on authority of 1946 Reorg. Plan No. 3, set out as a note under section 1 of Title 43, Public Lands.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 501, 510 to 548, 560 to 566 and 568 to 590 of this Appendix.

§ 568. Irrigation rights; residence requirements suspended.

The Secretary of the Interior is authorized, in his discretion, to suspend as to persons in military service during the period while this Act [sections 501 to 548 and 560 to 590 of this Appendix] remains in force and for a period of six months thereafter or during any period of hospitalization because of wounds or disability incurred in line of duty that provision of the act known as the "Reclamation Act" requiring residence upon lands in private ownership or within the neighborhood for securing water for the irrigation of the same [section 431 of Title 431, and he is authorized to permit the use of available water thereon upon such terms and conditions as he may deem proper. (Oct. 17, 1940, ch. 888, § 508, 54 Stat. 1189.)

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 501, 510 to 548, 560 to 567 and 569 to 590 of this Appendix.

§ 569. Distribution of information concerning benefits of article; forms.

The Secretary of the Interior shall issue through appropriate military and naval channels a notice for distribution by appropriate military and naval authorities to persons in the military service explaining the provisions of this article [sections 560 to 574 of this Appendix] except as to sections 500, 513, and 514 hereof [sections 560, 573 and 574 of this Appendix] and shall furnish forms to be distributed in like manner to those desiring to make application for its benefits, except as to said sections. (Oct. 17, 1940, ch. 888, § 509, 54 Stat. 1189; Oct. 6, 1942, ch. 581, § 15, 56 Stat. 776.)

AMENDMENTS

1942-Act Oct. 6, 1942, substituted "sections 500, 513, and 514" for "section 500" and "sections" for "section" at end of section.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 501, 510 to 548, 560 to 568 and 570 to 590 of this Appendix.

§ 570. Homestead entrymen permitted to leave entries to perform farm labor.

(1) During the pendency of any war in which the United States may be engaged while this Act [sections 501 to 548 and 560 to 590 of this Appendix] remains in force any homestead entryman shall be entitled to a leave of absence from his entry for the

purpose of performing farm labor. The time actually spent in farm labor shall be counted as constructive residence, if within fifteen days after leaving his entry to engage in such labor the entryman files a notice of absence in the land office of the district in which his entry is situated, and if at the expiration of the calendar year the entryman files in that office a written statement under oath and corroborated by two witnesses giving the date or dates when he left his entry, the date or dates of his return, and the place where and person for whom he was engaged in farm labor during such period or periods of absence.

(2) Nothing in this section shall excuse any homestead entryman from making improvements or performing the cultivation upon his entry required by law. The provisions of this section shall apply only to persons whose applications have been allowed or filed prior to the effective date of this Act [Oct. 17, 1940]. (Oct. 17, 1940, ch. 888, § 510, 54 Stat. 1189.) SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 501, 510 to 548, 560 to 569 and 571 to 590 of this Appendix.

§ 571. Land rights of persons under 21.

Any person under the age of twenty-one who serves in the military service while this Act [sections 501 to 548 and 560 to 590 of this Appendix] remains in force shall be entitled to the same rights under the laws relating to lands owned or controlled by the United States, including the mining and mineral leasing laws, as those over twenty-one now possess under such laws. Any requirements as to establishment of residence within a limited time shall be suspended as to entry by such person until six months after his discharge from military service. Applications for entry may be verified before any officer in the United States or any foreign country authorized to administer oaths by the laws of the State or Territory in which the land may be situated. (Oct. 17, 1940, ch. 888, § 511, 54 Stat. 1189.)

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 501, 510 to 548, 560 to 570 and 572 to 590 of this Appendix.

§ 572. Extension of benefits to persons serving with war allies of United States.

Citizens of the United States who serve with the forces of any nation with which the United States may be allied in the prosecution of any war in which the United States engages while this Act [sections 501 to 548 and 560 to 590 of this Appendix] remains in force shall be entitled to the relief and benefits afforded by sections 501 to 511, inclusive [sections 561 to 571 of ths Appendix], if such service is similar to military service as defined in this Act [sections 501 to 548 and 560 to 590 of ths Appendix], and if they are honorably discharged and resume United States citizenship or die in the service of the allied forces or as a result of such service. (Oct. 17, 1940, ch. 888, § 512, 54 Stat. 1190; Oct. 6, 1942, ch. 581, § 16, 56 Stat. 776.)

AMENDMENTS

1942-Act Oct. 6, 1942, substituted "sections 501 to 511, inclusive" for "this article."

REPEAL OF PRIOR ACTS CONTINUING SECTION Section 6 of Joint Res. July 3, 1952, repealed Joint Res. Apr. 14, 1952, ch. 204, 66 Stat. 54 as amended by

Joint Res. May 28, 1952, ch. 339, 66 Stat. 96; Joint Res. June 14, 1952, ch. 437, 66 Stat. 137; Joint Res. June 30, 1952, ch. 526, 66 Stat. 296, which continued provisions until July 3, 1952. This repeal shall take effect as of June 16, 1952, by section 7 of Joint Res. July 3, 1952.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 501, 510 to 548, 560 to 571 and 574 to 590 of this Appendix.

§ 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, § 513, 54 Stat. 1190.)

REFERENCES IN TEXT

Section 1400 of the Federal Insurance Contributions Act, referred to in the text, is a reference to section 1400 of Title 26, I.R.C. 1939, which was repealed by section 7851 of Title 26, I.R.C. 1954, and is now covered by section 3101 of Title 26, I.R.C. 1954. For provision deeming a reference in other laws to a provision of I.R.C. 1939, also as a reference to corresponding provision of I.R.C. 1954, see section 7852(b) of Title 26, I.R.C. 1954.

FORMER PROVISIONS FOR ABATEMENT OF TAX Internal Revenue Code, § 421, as added by act June 9, 1943, 7 p. m., E. W. T., 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 Title 26, I.R.C. 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, 3:15 p.m., E.D.T., 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, 4:30 p. m., E. W. T., ch. 619, title V, 56 Stat. 964, provided: "The amendments made by this section [adding sections 3804 and 3805 of Title 26, I.R.C. 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 [Title 26, I.R.C. 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."

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 501, 510 to 548, 560 to 572 and 574 to 590 of this Appendix.

§ 574. Residence for tax purposes.

(1) For the purposes of taxation in respect of any person, or of his personal property, income, or gross income, by any State, Territory, possession, or political subdivision of any of the foregoing, or by the District of Columbia, such person shall not be deemed to have lost a residence or domicile in any State, Territory, possession, or political subdivision of any of the foregoing, or in the District of Columbia, solely by reason of being absent therefrom in compliance with military or naval orders, or to have acquired a residence or domicile in, or to have become resident in or a resident of, any other State, Territory, possession, or political subdivision of any of the foregoing, or the District of Columbia, while, and solely by reason of being, so absent. For the purposes of taxation in respect of the personal property, income, or gross income of any such person by any State, Territory, possession, or political subdivision of any of the foregoing, or the District of Columbia, of which such person is not a resident or in which he is not domiciled, compensation for military or naval service shall not be deemed income for services performed within, or from sources within, such State, Territory, possession, political subdivision, or District, and personal property shall not be deemed to be located or present in or to have a situs for taxation in such State, Territory, possession, or political subdivision, or district. Where the owner of personal property is absent from his residence or domicile solely by reason of compliance with military or naval orders, this section applies with respect to personal property, or the use thereof, within any tax jurisdiction other than such place of residence or domicile, regardless of where the owner may be serving in compliance with such orders: Provided, That nothing contained in this section shall prevent taxation by any State, Territory, possession, or political subdivision of any of the foregoing, or the District of Columbia in respect of personal property used in or arising from a trade or business, if it otherwise has jurisdiction. This section shall be effective as of September 8, 1939, except that it shall not require the crediting or refunding of any tax paid prior to October 6, 1942

(2) When used in this section, (a) the term "personal property” shall include tangible and intangible property (including motor vehicles), and (b) the tcrm "taxation" shall include but not be limited to licenses, fees, or excises imposed in respect to motor vehicles or the use thereof: Provided, That the license, fee, or excise required by the State, Territory, possession, or District of Columbia of which the person is a resident or in which he is domiciled has been paid. (Oct. 17, 1940, ch. 888, § 514, as added Oct. 6, 1942, ch. 581, § 17, 56 Stat. 777, and amended July 3, 1944, ch. 397, § 1, 58 Stat. 722; Oct. 9, 1962, Pub. L. 87-771, 76 Stat. 768.)

AMENDMENTS

1962-Pub. L. 87-771 inserted sentence in par. (1) making this section applicable with respect to personal property, or the use thereof, within any tax jurisdiction other than the place of residence or domicile, regardless of where the owner may be serving in compliance with military or naval orders where the owner of personal property is absent from his residence or domicile solely

1944 Act July 3, 1944, added "personal" preceding "property" in first sentence, "personal property", preceding "income or gross income", "and personal property shall other has jurisdiction" following "or District" in second sentence, and substituted "October 6, 1942" for "the date of the enactment of the Soldiers' and Sailors' Civil Relief Act amendments of 1942" in the third sentence.

CREDITING Or Refunding Tangible PERSONAL PROPERTY TAX

Section 2 of act July 3, 1944, provided: "Nothing contained in this Act [this section] shall be construed to require the crediting or refunding of any tax in respect of tangible personal property (including licenses, fees, or excise imposed in respect of motor vehicles or the use thereof) paid prior to the date of its enactment. [July 3, 1944]."

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 501, 510 to 548, 560 to 573 and 580 to 590 of this Appendix.

ARTICLE VI.-ADMINISTRATIVE REMEDIES

§ 580. Transfers to take advantage of act.

Where in any proceeding to enforce a civil right in any court it is made to appear to the satisfaction of the court that any interest, property, or contract has since the date of the approval of this Act [Oct. 17, 1940] been transferred or acquired with intent to delay the just enforcement of such right by taking advantage of this Act [sections 501 to 548 and 560 to 590 of this Appendix], the court shall enter such judgment or make such order as might lawfully be entered or made, the provisions of this Act [said sections] to the contrary notwithstanding. (Oct. 17, 1940, ch. 888, § 600, 54 Stat. 1190.)

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 501, 510 to 548, 560 to 574 and 581 to 590 of this title.

§ 581. Certificates of service; persons reported missing.

(1) In any proceedng under this Act [sections 501 to 548 and 560 to 590 of this Appendix] a certificate signed by The Adjutant General of the Army as to persons in the Army or in any branch of the United States service while serving pursuant to law with the Army of the United States, signed by the Chief of Naval Personnel as to persons in the United States Navy or in any other branch of the United States service while serving pursuant to law with the United States Navy, and signed by the Commandant, United States Marine Corps, as to persons in the Marine Corps, or in any other branch of the United States service while serving pursuant to law with the Marine Corps, or signed by an officer designated by any of them, respectively, for the purpose, shall when produced be prima facie evidence as to any of the following facts stated in such certificate:

That a person named has not been, or is, or has been in military service; the time when and the place where such person entered military service, his residence at that time, and the rank, branch, and unit of such service that he entered, the dates within which he was in military service, the monthly pay received by such person at the date of issuing the certificate, the time when and the place where such person died in or was discharged from such

(2) It shall be the duty of the foregoing officers to furnish such certificate on application, and any such certificate when purporting to be signed by any one of such officers or by any person purporting upon the face of the certificates to have been so authorized shall be prima facie evidence of its contents and of the authority of the signer to issue the same.

(3) Where a person in military service has been reported missing he shall be presumed to continue in the service until accounted for, and no period herein limited which begins or ends with the death of such person shall begin or end until the death of such person is in fact reported to or found by the Department of the Army or Navy, or any court or board thereof, or until such death is found by a court of competent jurisdiction: Provided, That no period herein limited which begins or ends with the death of such person shall be extended beyond a period of six months after the time when this Act [said sections] ceases to be in force. (Oct. 17, 1940, ch. 888, § 601, 54 Stat. 1190; Jan. 20, 1942, ch. 10, $1,56 Stat. 10; May 13, 1942, ch. 303, § 1, 56 Stat. 276.)

REFERENCES IN TEXT

The time when this Act ceases to be in force, referred to in subdivision (3), is defined in section 584 of this title.

CODIFICATION

The Department of War was designated the Department of the Army and the title of the Secretary of War was changed to Secretary of the Army by section 205(a) Section of act July 26, 1947, ch. 343, title II, 61 Stat. 501. 205(a) of act July 26, 1947, was repealed by section 53 of act Aug. 10, 1956, ch. 1041, 70A Stat. 641. Section 1 of act Aug. 10, 1956, enacted "Title 10, Armed Forces" which in sections 3011-3013 continued the military Department of the Army under the administrative supervision of a Secretary of the Army.

CHANGE OF NAME

"Chief of the Bureau of Navigation of the Navy Department" was changed to "Chief of Naval Personnel" under authority of act May 13, 1942.

Act Jan. 20, 1942, redesignated "Major General Commandant of the Marine Corps" to be "Commandant of the Marine Corps".

AIR FORCE

For transfer of certain functions relating to military records, insofar as they pertain to military personnel of the Department of the Air Force, from the Secretary of the Army and Department of the Army to the Secretary of the Air Force and Department of the Air Force. see Secretary of Defense Transfer Order No. 20 [§ le]. Aug. 12, 1948.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 501, 510 to 548, 560 to 580 and 582 to 590 of this title.

§ 582. Revocation, etc., of interlocutory orders.

Any interlocutory order made by any court under the provisions of this Act [sections 501 to 548 and 560 to 590 of this Appendix] may, upon the court's own motion or otherwise, be revoked, modified, or extended by it upon such notice to the parties affected as it may require. (Oct. 17, 1940, ch. 888, § 602, 54 Stat. 1191.)

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 501, 510 to 548, 560 to 581 and 583 to 590 of this title.

§ 583. Separability of provisions.

If any provision of this Act [sections 501 to 548 and 560 to 590 of this Appendix], or the application

thereof to any person or circumstances, is held invalid, the remainder of the Act [said sections], and the application of such provision to other persons or circumstances, shall not be affected thereby. (Oct. 17, 1940, ch. 888, § 603, 54 Stat. 1191.)

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 501, 510 to 548, 560 to 582 and 584 to 590 of this title.

§ 584. Termination date.

This Act [sections 501 to 548 and 560 to 590 of this Appendix] shall remain in force until May 15, 1945: Provided, That should the United States be then engaged in a war, this Act [said sections] shall remain in force until such war is terminated by a treaty of peace proclaimed by the President and for six months thereafter: Provided further, That wherever under any section or provision of this Act [said sections] a proceeding, remedy, privilege, stay, limitation, accounting, or other transaction has been authorized or provided with respect to military service performed prior to the date herein fixed for the termination of this Act [said sections], such section or provision shall be deemed to continue in full force and effect so long as may be necessary to the exercise or enjoyment of such proceeding, remedy, privilege, stay, limitation, accounting, or other transaction. (Oct. 17, 1940, ch. 888, § 604, 54 Stat. 1191.)

EXTENSION OF ACT

Notwithstanding the provisions of Joint Res. July 25, 1947, set out in a note under this section, this entire act, sections 501-548 and 560-590 of this Appendix, are in force and effect and shall so remain until a subsequent Act of Congress terminates them, under the provisions of section 464 of this Appendix.

TERMINATION OF WAR

Joint Res. July 25, 1947, ch. 327, § 4, 61 Stat. 454, provided: "For the purposes of article IV of the Act of October 17, 1940 (54 Stat. 1183-1186), as amended [sections 540-548 of this Appendix], the present war shall be deemed to have terminated within the meaning of section 604 (54 Stat. 1191) of the said Act [this section], as of the effective date of this joint resolution [July 25, 1947]".

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 501, 510 to 548, 560 to 583 and 585 to 590 of this title.

§ 585. Inapplicability of Soldiers' and Sailors' Civil Relief Act of 1918.

CODIFICATION

Section, act Oct. 17, 1940, ch. 888, § 605, 54 Stat. 1191, related to the inapplicability of the Soldiers' and Sailors' Relief Act of 1918, former section 101 et seq. of this Appendix, to military service performed after Oct. 17, 1940.

ARTICLE VII.-FURTHER RELIEF

§ 590. Stay of enforcement of obligations, liabilities, taxes, etc.

(1) A person may, at any time during his period of military service or within six months thereafter, apply to a court for relief in respect of any obligation or liability incurred by such person prior to his period of military service or in respect of any tax or assessment whether falling due prior to or during his period of military service. The court, after appropriate notice and hearing, unless in its opinion the ability of the applicant to comply with the terms of such obligation or liability or to pay such tax or assessment has not been materially affected