•  
  •  
 

Article Title

Taxes and Assessments

Abstract

Provisions for tax relief for members of the military and naval forces of the United States are found not only in the Soldiers' and Sailors' Relief Act, but also in three other important federal statutes, namely, the Internal Revenue Code, the War Pay and Allotments Act of 1942, and the Current Tax Payment Act of 1943. Relief measures fall into three classes: (1) those granting postponement of taxes and tax proceedings, (2) those providing reduction of the tax burden, and (3) those providing abatement of taxes in the event of death in military service. Those provisions will be discussed in the order indicated.

Share

COinS