§ 558. — Income tax deferment.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 37USC558]
TITLE 37--PAY AND ALLOWANCES OF THE UNIFORMED SERVICES
CHAPTER 10--PAYMENTS TO MISSING PERSONS
Sec. 558. Income tax deferment
Notwithstanding any other provision of law, a Federal income tax
return of, or the payment of a Federal income tax by, a member of a
uniformed service who, at the time the return or payment would otherwise
become due, is in a missing status, does not become due until the
earlier of the following dates--
(1) the fifteenth day of the third month in which he ceased
(except by reason of death or incompetency) being in a missing
status, unless before the end of that fifteenth day he is again in a
missing status; or
(2) the fifteenth day of the third month after the month in
which an executor, administrator, or conservator of the estate of
the taxpayer is appointed.
That due date is prescribed subject to the power of the Secretary of the
Treasury or his delegate to extend the time for filing the return or
paying the tax, as in other cases, and to assess and collect the tax as
provided by sections 6851, 6861, and 6871 of the Internal Revenue Code
of 1986 in cases in which the assessment or collection is jeopardized
and in cases of bankruptcy or receivership.
(Added Pub. L. 89-554, Sec. 5(b), Sept. 6, 1966, 80 Stat. 631; amended
Pub. L. 96-513, title V, Sec. 516(16), Dec. 12, 1980, 94 Stat. 2939;
Pub. L. 100-26, Sec. 8(c), Apr. 21, 1987, 101 Stat. 285.)
Historical and Revision Notes
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Revised section Source (U.S. Code) Source (Statutes at Large)
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558................................... 50 App. 1013. Mar. 7, 1942, ch. 166, Sec. 13, 56
Stat. 146; Aug. 8, 1947, ch. 515,
Sec. 6, 61 Stat. 918; Aug. 14,
1964, Pub. L. 88-428, Sec. 1(9),
78 Stat. 437.
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Only that portion of the source law which is applicable to members
of the uniformed services and their dependents is codified in this
section.
The words ``in the case of any taxable year beginning after December
31, 1940'' are omitted as unnecessary.
The words ``as defined in section 101(3) and (23) of title 37,
United States Code'' are omitted as unnecessary since the revised
section is codified in title 37. The words ``in a missing status'' are
substituted for ``absent from his duty station under the conditions
specified in section 2 of the Act'' to conform to the definition in
revised section 551(3) of this chapter and in view of the provisions of
revised section 552 establishing the entitlement of a member in a
missing status to receive pay and allowances or have them credited to
his account. Reference to ``title 26'' is substituted for ``Internal
Revenue Code of 1954''.
References in Text
Sections 6851, 6861, and 6871 of the Internal Revenue Code of 1986,
referred to in text, are classified to sections 6851, 6861, and 6871,
respectively, of Title 26, Internal Revenue Code.
Amendments
1987--Pub. L. 100-26 substituted ``Internal Revenue Code of 1986''
for ``Internal Revenue Code of 1954'' in last sentence.
1980--Pub. L. 96-513 substituted ``the Internal Revenue Code of
1954'' for ``title 26''.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96-513 effective Dec. 12, 1980, see section
701(b)(3) of Pub. L. 96-513, set out as a note under section 101 of
Title 10, Armed Forces.
Section Referred to in Other Sections
This section is referred to in section 557 of this title.
