EXEMPTION FROM ADDITIONAL ESTATE TAX OF MEMBERS OF ARMED FORCES UPON DEATH.

SEC. 606. EXEMPTION FROM ADDITIONAL ESTATE TAX OF MEMBERS OF ARMED FORCES UPON DEATH. Section 939 (relating to the estate tax treatment of certain members of the armed forces) is hereby amended as follows: (1) By inserting before the first sentence thereof the following: “(a) Deaths After December 6, 1941, and Before January 1, 1947.—”. (2) By adding at the end thereof the following: “(b) Deaths After June 24, 1950, and Before January 1, 1954.—The tax imposed by section 935 shall not apply to the transfer of the net estate of a citizen or resident of the United States dying after June 24, 1950, and before January 1, 1954, while in active service as a member of the armed forces of the United States, if such decedent— “(1) was killed in action while serving in a combat zone, as determined under section 22 (b) (13); or “(2) died as a result of wounds, disease, or injury suffered, while serving in a combat zone (as determined under section 22 (b) (13)) and while in line of duty, by reason of a hazard to which he was subjected as an incident of such service.”