EXTENSION OF PERIOD FOR EXEMPTION FROM additional ESTATE TAX OF MEMBERS OF ARMED FORCES UPON DEATH.

SEC. 106. EXTENSION OF PERIOD FOR EXEMPTION FROM additional ESTATE TAX OF MEMBERS OF ARMED FORCES UPON DEATH. Section 939 (b) (relating to the tax treatment of estates of certain members of the Armed Forces) is hereby amended by striking out “January 1, 1954” and inserting in lieu thereof “January 1, 1955”, and by striking out “January 1, 1954” and inserting in lieu thereof “January 1, 1955”.