An Act to amend certain provisions of law relating to the estate tax
PL 84-901 (H.R.6595), enacted 08/01/1956

70 
S T A T . ] 
PUBUC LAW 90a-AUG. 1, 1966 
917 
SEC. 3. The commissioner shall prior to executing such quitclaim 
deeds require the lot owners to release all claims for compensation, 
damages, or otherwise which they or any of them have or may have 
against the United States of America, Territory of Hawaii, or the city 
and county of Honolulu, by reason of acts or omissions of any of said 
f
ovemments, or for which any of said governments are claimed to 
e responsible, done or omitted in connection with the filling of the 
area herein authorized to be sold. 
SEO. 4. The term "owner" or "owners" shall have the same meaning 
given to it under section 73 (a) (4) of the Hawaiian Organic Act. 
SEC. 5. This Act shall take effect upon its approval. 
Approved August 1, 1956. 
42 Stat. 116. 
Public Law 901 
CHAPTER 857 
AN ACT 
To amend certain provisions of law relating to the estate tax. 
Be it enacted hy the Senate and House of Representatives of the 
United States of America in Congress assembled, That if, in the case 
of property transferred by a decedent dying after February 10,1939, 
refund or credit of any overpayment resulting from the application of 
subsections (a) and (b) of section 7 of the Act entitled "An Act to 
amend certain provisions of the Internal Revenue Code", approved 
October 25, 1949 (63 Stat. 891; Public Law 378, Eighty-first Con-
gress), was prevented on October 25, 1949, by the operation of any 
law or rule of law (other than section 3760 of the Internal Revenue 
Code of 1939, relating to closing agreements, and other than section 
3761 of such Code of 1939, relating to compromises), refund or credit 
of such overpayment (reduced as provided in section 2) may, never-
theless, be made or allowed if claim therefor is filed within one year 
from the date of the enactment of this Act. 
SEC. 2. The amount of the reduction referred to in the first section 
of this Act is the amount of gift tax refunded (together with interest 
paid thereon) by the United States by reason of the inclusion in the 
gross estate of the value of the property causing the overpayment 
resulting from the application of subsections (a) and (b) of section 7 
of the Act approved October 25,1949. 
SEC. 3. Ko interest shall be allowed or paid on any overpayment 
resulting from the application of this Act. 
Approved August 1, 1956. 
August 1, 1956 
[H. R. 6595] 
Estate taxes. 
63 Stat. 894. 
26 u s e SI land 
note. 
53 Stat. 462. 
53 Stat. 462. 
Public Law 902 
CHAPTER 858 
August 1, 1956 
[H: R. 9970] 
AN ACT 
To provide for the Klisposition of the Stockton Air Force Station and the 
Stockton Annex, Sharpe General Depot, California. 
Be it enacted by the Senate and House of Representatives of the 
United States^ of America in Congress assembled, That the Secretary po^rce *stIt°Si ^^d 
of the Army is authorized to convey on or before January 1, 1957, by sharpe General 
quitclaim deed to the Stockton Port District that portion of real ^L^and convejr-
property under his jurisdiction located at the Stockton Annex, Sharpe °"°** 
General Depot, California, consisting of approximately one hundred 
and eighteen and forty-four one-hundredths acres together with all 
appurtenances pertaining thereto and all improvements located 
thereon. 
918 
PUBLIC LAW 903-AUG. 1, 1956 
[70 
S T A T . 
SEC. 2. The Secretary of the Air Force is authorized to convey on 
or before January 1, 1957, by quitclaim deed to the Stockton ±*ort 
District that portion of real property under his jurisdiction located 
at the Stockton Air Force Station, Sharpe General Depot, California, 
consisting of approximately one hundred and thirty-eight and fifty-six 
one-hundredths acres and two and nine-tenths acres of easement 
together with all appurtenances pertaining thereto and all improve-
ments located thereon. 
SEC. 3. The conveyances herein authorized shall be made at the fair 
market value of the property as determined by the Secretary of the 
Army, and shall be made upon such terms and conditions and shall 
include such reservations as the respective Secretary shall determine 
to be in the public interest. 
Approved August 1, 1956. 
August 1, 1956 
[H, R. 7893] 
Public Law 903 
CHAPTER 859 
AN ACT 
To amend section 73 (i) of the Hawaiian Organic Act. 
Hawaii. 
53 Stat. 1126. 
Sale of lots. 
50 Stat. 522. 
7 u s e 1000. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That the first pro-
viso of section 73 (i) of the Hawaiian Organic Act, as amended (48 
IT. S. C , sec. 670), is further amended to read as follows: ''''Provided^ 
however, That (1) lots may be sold for cash or on an extended time 
basis, as the Commissioner may determine, without recourse to drawing 
or lot and forthwith patented to any citizen of the United States apply-
ing therefor, possessing the qualifications of a homesteader as now 
provided by law, and wlio has qualified for and received a loan under 
the provisions of the Bankhead-Jones Farm Tenant Act, as amended 
or as may hereafter be amended, for the acquisition of a farm, and 
(2) lots may be sold for cash or on an extended time basis, as the com-
missioner may determine, without recourse to drawing or lot and 
forthwith patented to any citizen of the United States applying there-
for if such citizen has not less than two years' experience as a farm 
owner, farm tenant, or farm laborer:". 
Approved August 1, 1956. 
Public Law 904 
CHAPTER 860 
August 1, 1956 
^^ 
^^^ 
[H. R. 10946] 
To provide for the disposition of surplus personal property to the Territorial 
government of Alaska until December 31, 1958. 
Alaska. 
40 u s e 484note. 
Disposals of sur-
plus property. 
Be it enacted hy the Senate and House of Repj'esentatives 
of the 
United States of America in Congress assembled, That the Act entitled 
"An Act to provide for the disposition of surplus personal property 
to the Territorial government of Alaska", approved August 24, 1954 
(68 Stat. 794), is amended— 
(1) by striking out "December 31, 1956" where it appears in 
the first section and inserting in lieu thereof "December 31,1958"; 
and 
(2) by adding a new section to read as follows: 
"SEC. 3. Disposals of surplus property pursuant to section 1 of 
this Act shall be made in accordance with regulations prescribed by 
the Administrator of General Services, including provision for re-
imbursement for costs of care and handling." 
Approved August 1, 1956.