CLAIMS AGAINST UNITED STATES INVOLVING ACQUISITIONS OF PROPERTY.

SEC. 61. CLAIMS AGAINST UNITED STATES INVOLVING ACQUISITIONS OF PROPERTY. (a) Limit on Surtax.— Section 1347 (relating to claims against United States involving acquisitions of property) is amended— (1) by striking out “the tax imposed by section 1” and inserting in lieu thereof “the surtax imposed by section 1”; and (2) by adding at the end thereof the following new sentence: “This section shall apply only if claim was filed with the United States before January 1, 1958.” (b) Effective Date.—The amendment made by subsection (a) (1) shall apply only with respect to taxable years beginning after December 31, 1957.