Chapter 495.
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CHAP. 495.— Joint Resolution Extending the time for the assessment, refund, and credit of income taxes for 1927 and 1928 in the case of married individuals having community income. June 16, 1930.[[H. J. Res. 340](/us/bill/71/hjres/340).][[Pub. Res., No. 88](/us/bill/71/pubres/88).] Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That the three-year period Income tax, 1028.Vol. 44, pp. 58, 66, amended.[U. S. C., Supp. IV, p. 354](/us/usc/354).Period of limitation upon assessment, etc., for 1927, and refunds extended one year to married individuals, including community property in return.of limitation provided in section 277 of the Revenue Act of 1926 upon the assessment of income taxes imposed by that Act for the taxable year 1927, and the three-year period of limitation provided in section 284 of the Revenue Act of 1926 in respect of refunds and credits of income taxes imposed by that Act for the taxable year 1927 shall be extended for a period of one year in the case of any married individual where such individual or his or her spouse filed a separate income-tax return for such taxable year and included therein income which under the laws of the State upon receipt became community property.
Sec. 2. The two-year period of limitation provided in section 275 Similar extensions for taxable year of 1928.of the Revenue Act of 1928 upon the assessment of income taxes imposed by Title I of that Act for the taxable year 1928, and the Vol. 45, pp. 856, 861.[U. S. C., Supp, IV, p. 408](/us/usc/408).two-year period of limitation provided in section 322 of the Revenue Act of 1928 in respect of refunds and credits of income taxes imposed by that Act for the taxable year 1928 shall be extended for a period of one year in the case of any married individual where such individual or his or her spouse filed a separate income-tax return for such taxable year and included therein income which under the laws of the State upon receipt became community property.
Sec. 3. The periods of limitations extended by this joint resolution Limitations considered as included in Revenue Acts of 1926 and 1928.shall, as so extended, be considered to be provided in sections 277 and 284 of the Revenue Act of 1926 and sections 275 and 322 of the Revenue Act of 1928, respectively. Sec. 4. Nothing herein shall be construed as extending any period No expired limitation revived.of limitation which has expired before the enactment of this joint resolution.
Approved, June 16, 1930.