An Act to amend section 1 of the act entitled ""An Act to authorize relief of accountable officers of the Government, and for other purposes,"" approved August 1, 1947 (61 Stat. 720)
PL 84-334 (H.R.7035), enacted 08/09/1955

626 
PUBLIC LAW 334-AUG. 9, 1955 
[69 ST A T , 
68A Stat. 44. 
26 u s e 152. 
Applicability. 
legally adopted by him, in the Philippine Islands, if (i) the child 
is a resident of the Republic of the Philippines, and (ii) the tax-
payer was a member of the Armed Forces of the United States at 
the time the child was born to him or legally adopted by him." 
SEC. 2. Section 152 (b) (3) of the Internal Revenue Code of 1954 
(defining the term "dependent") is hereby amended by striking out 
"July 5,1946" and inserting in lieu thereof "January 1,1956". 
SEC. 3. (a) The amendment made by the first section of this Act 
shall apply with respect to taxable years beginning after December 
31, 1946, to which the Internal Revenue Code of 1939 applies. 
(b) The amendment made by section 2 of this Act shall apply with 
respect to taxable years beginning after December 31, 1953, and 
ending after August 16, 1954. 
Approved August 9, 1955. 
August 9, 1955 
[H. R. 7035] 
Public Law 334 
CHAPTER 694 
AN ACT 
To amend section 1 of the Act entitled "An Act to authorize relief of accountable 
officers of the Government, and for other purposes", approved August 1, 1947 
(61 Stat. 720). 
Disbursing 
offi-
cers, etc. 
Relief. 
Be it eTiacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That section 1 of 
the Act entitled "An Act to authorize relief of accountable officers 
of the Government, and for other purposes", approved August 1, 
1947 (61 Stat. 720, 31 U. S. C. 82a-l), is hereby amended to read 
as follows: 
"The General Accounting Office is authorized, after consideration of 
the pertinent findings and if in concurrence with the determinations 
and recommendations of the head of the department or independent 
establishment concerned, to relieve any disbursing or other accountable 
officer or agent or former disbursing or other accountable officer or 
agent of any such department or independent establishment of the 
Government charged with responsibility on account of physical loss 
or deficiency of Government funds, vouchers, records, checks, securi-
ties, or papers in his charge, or to authorize the reimbursement, from 
any appropriation or fund available for purposes of the activity in 
which the loss or deficiency occurred, of amounts paid subsequent 
to August 1,1947, by or on behalf of the officer or agent in restitution 
of the loss or deficiencj^, if the head of the department or independent 
establishment determines (1) that such loss or deficiency occurred 
while such officer or agent was acting in the discharge of his official 
duties, or that such loss or deficiency occurred by reason of the act 
or omission of a subordinate of such officer or agent; and (2) that such 
loss or deficiency occurred without fault or negligence on the part 
of such officer or agent. 
This Act shall be applicable only to the 
actual physical loss or deficiency of Government funds, vouchers, 
records, checks, securities, or papers, and shall not include deficiencies 
in the accounts of such officers or agents resulting from illegal or 
erroneous payments. Whenever it is necessary in the opinion of the 
Comptroller General to restore or otherwise adjust the account of any 
disbursing or accountable officer or agent or former disbursing or 
other accountable officer for relief heretofore or hereafter granted 
under this Act, the amount of such relief shall, unless another appro-
priation is specifically provided therefor, be charged to the appropi'ia-
tion or fund available for the expense of the disbursing or other 
accountable function at the time the adjustment is effected." 
Approved August 9, 1955.