Source
(July 2, 1948, ch. 814, § 4,62 Stat. 1232; Aug. 17, 1951, ch. 327, § 1,65 Stat. 192; July 9, 1956, ch. 531, 70 Stat. 514; Pub. L. 97–164, title I, § 160(a)(19),Apr. 2, 1982, 96 Stat. 48; Pub. L. 98–620, title IV, § 402(55),Nov. 8, 1984, 98 Stat. 3361; Pub. L. 102–572, title IX, § 902(b)(1),Oct. 29, 1992, 106 Stat. 4516.)
References in Text
Any time after enactment of this subsection, referred to in subsec. (b), probably means any time after July 9, 1956, which was the date of enactment of the 1956 amendment of subsec. (b).
Amendments
1992—Subsecs. (b), (c).
Pub. L. 102–572substituted “United States Court of Federal Claims” for “United States Claims Court” wherever appearing.
1984—Subsec. (b).
Pub. L. 98–620struck out provisions that required that such petitions be treated for docketing, hearing and determination, to the fullest practicable extent, as if the petition had been filed with the United States Claims Court on the date the original claim was received by the Attorney General, but that no such petition would have precedence over petitions involving interest-bearing obligations of the United States.
1982—Subsecs. (b), (c).
Pub. L. 97–164substituted “United States Claims Court” for “Court of Claims” wherever appearing.
1956—Subsec. (a). Act July 9, 1956, substituted provisions permitting the Attorney General to compromise and settle and make an award in an amount not to exceed $100,000 for provisions which required him to adjudicate, except as to compromised claims, all claims filed, by award or order of dismissal, upon written findings of fact and reasons for the decision.
Subsec. (b). Act July 9, 1956, substituted provisions granting jurisdiction to the Court of Claims to determine timely claims for provisions which authorized the Attorney General to make payment of any award not exceeding $2,500 in amount.
Subsec. (c). Act July 9, 1956, required the Attorney General to report on all compromise settlements effected during the previous year.
Subsec. (d). Act July 9, 1956, inserted “Except as herein provided”, and struck out provisions which barred any further claim against the United States where there is an order of dismissal against a claimant, unless set aside by the Attorney General.
1951—Subsec. (a). Act Aug. 17, 1951, inserted exception as to claims compromised.
Effective Date of 1992 Amendment
Amendment by
Pub. L. 102–572effective Oct. 29, 1992, see section 911 of
Pub. L. 102–572, set out as a note under section
171 of Title
28, Judiciary and Judicial Procedure.
Effective Date of 1984 Amendment
Amendment by
Pub. L. 98–620not applicable to cases pending on Nov. 8, 1984, see section 403 of
Pub. L. 98–620, set out as a note under section
1657 of Title
28, Judiciary and Judicial Procedure.
Effective Date of 1982 Amendment
Amendment by
Pub. L. 97–164effective Oct. 1, 1982, see section 402 of
Pub. L. 97–164set out as a note under section
171 of Title
28, Judiciary and Judicial Procedure.
Exclusion From Gross Income of Certain Awards Made Pursuant to Evacuation Claims of Japanese-American Persons
Pub. L. 87–834, § 27,Oct. 16, 1962,
76 Stat. 1067, as amended by
Pub. L. 99–514, § 2,Oct. 22, 1986,
100 Stat. 2095, provided that:
“(a) In General.—No amount received as an award under the Act entitled ‘An Act to authorize the Attorney General to adjudicate certain claims resulting from evacuation of certain persons of Japanese ancestry under military orders’, approved July 2, 1948, as amended by Public Law 116, Eighty-second Congress, and Public Law 673, Eighty-fourth Congress (
50 App., U.S.C. secs. 1981–1987), shall be included in gross income for purposes of chapter 1 of the Internal Revenue Code of 1939 or chapter 1 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].
“(b) Effective Date, etc.—Subsection (a) shall apply with respect to taxable years ending after July 2, 1948. If refund or credit of any overpayment of Federal income tax resulting from the application of subsection (a) (including interest, additions to the tax, additional amounts, and penalties) is prevented on the date of the enactment of this Act [Oct. 16, 1962], or within one year from such date, by the operation of any law or rule of law, the refund or credit of such overpayment may nevertheless be made or allowed if claim therefor is filed within one year after the date of enactment of this Act [Oct. 16, 1962]. In the case of a claim to which the preceding sentence applies, the amount to be refunded or credited as an overpayment shall not be diminished by any credit or setoff based upon any item other than the amount of the award referred to in subsection (a). No interest shall be allowed or paid on any overpayment resulting from the application of this section.”