An Act to amend section 112 (n) of the Internal Revenue Code (relating to non-recognition of gain from sale or exchange of residence) with respect to persons serving on active duty with the Armed Forces of the United States.
PL 82-567 (H.R.8270), enacted 07/16/1952

66 S T A T . ] 
PUBLIC LAW 567-JULY 16, 1952 
735 
such real estate or other property is situated, and the proceedings for 
such condemnation shall be the same as in the condemnation of private 
property for public purposes in such State." 
SEC. 2. The second sentence of section 5 of the Act approved May 26, 
45 stat. 76o. 
1928, is hereby amended by striking out all of said sentence after the 
words "operated free of tolls" and inserting in lieu thereof "in accord-
ance with such arrangement as may be mutually agreed upon by the 
public agency or political subdivision then owning said bridge and the 
State Highway Departments or other appropriate authorities of Iowa 
and Illinois". 
SEC. 3. The right to alter, amend, or repeal this Act is hereby 
expressly reserved. 
Approved July 16, 1952. 
Public Law 567 
CHAPTER 892 
AN ACT 
July 16, 1952 
To amend section 112 (n) of the Internal Revenue Code (relating to nonrecog- 
[H. R. 8270] 
nition of gain from sale or exchange of residence) with respect to persons 
serving on active duty with the Armed Forces of the United States. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assemhled^ That section 112 (n) cidl*'2^'^^n't* 
of the Internal Revenue Code (relating to nonrecognition of gain 
es s^t^, 494. 
from sale or exchange of residence) is hereby amended by adding 
"''""" '"" 
at the end thereof the following new paragraph: 
"(8) MEMBERS OF ARMED FORCES.—The running of any period 
of time specified in paragraph (1) or (2) (other than the one 
year referred to in paragraph (2) ( F ) ) of this subsection shall 
be suspended during any time that the taxpayer (or his spouse 
if the old residence and the new residence are each used by the 
taxpayer and his spouse as their principal residence) serves on 
extended active duty with the Armed Forces of the United States 
after the date of the sale of the old residence and before January 
1, 1954, except that any such period as so suspended shall not 
extend beyond the date four years after the date of the sale of the 
old residence. 
For the purpose of this paragraph, the term 
'extended active duty' means any period of active duty pursuant 
to a call or order to such duty for a period in excess of ninety 
days or for an indefinite period." 
SEC. 2. The amendment made by the first section of this Act shall 
be applicable to taxable years ending after December 31, 1950, with 
respect to residences sold (within the meaning of section 112 (n) of 
the Internal Revenue Code) after such date. 
26 use 112. 
CLARIFICATION OF EXISTING LAW AS TO JURY TRIAL IN ACTIONS FOR 
: 
RECOVERY OF INTERNAL REV^ENUE TAXES 
SEC. 3. (a) Nothing in Reorganization Plan Numbered 26 of 1950 ^ stat. 1280. 
or Reorganization Plan Numbered 1 of 1952 shall be construed to noteV^ i3 3r-is 
impair any right or remedy, including trial by jury, to recover any 
internal-revenue tax alleged to have been erroneously or illegally 
assessed or collected, or any penalty claimed to have been collected 
without authority, or any sum alleged to have been excessive or in any 
manner wrongfully collected under the internal-revenue laws. 
(b) For the purpose of any action to recover any such tax, penalty, 
or sum, all statutes, rules, and regulations referring to the collector 
T36 
PUBLIC LAW 568-JULY 16, 1952 
[66 S T A T . 
of internal revenue shall be deemed to refer to the officer whose act 
or acts referred to in subsection (a) gave rise to such action. 
The 
venue of any such action shall be the same as under existing law. 
Approved July 16, 1952. 
July 16, 1952 
[H. R. 8321] 
Public Law 568 
CHAPTER 893 
AN ACT 
To authorize the improvement of Duluth-Superior Harbor, Minnesota and 
Wisconsin. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assemhled^ That the following 
improvement is hereby adopted and authorized to be prosecuted under 
the direction of the Secretary of the Army and the Chief of Engineers, 
in accordance with the plans in the report hereinafter designated: 
Duluth-Superior Harbor, Minnesota and Wisconsin, in accordance 
with the recommendations of the Chief of Engineers in his report 
submitted in House Document Numbered 374, Eighty-second Congress, 
and subject to the conditions set forth in said document. 
Approved July 16, 1952. 
July 16,1952 
[H. R. 5803] 
Public Law 569 
CHAPTER 911 
AN ACT 
To extend the provisions of the Act of May 20,1926, as amended, so as to further 
regulate the interstate shipment of fish. 
Interstate s h i p -
ment of fish. 
44 Stat. 576. 
16 u s e 851. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That the first sec-
tion of the Act entitled "An Act to regulate the interstate transpor-
tation of black bass, and for other purposes", approved May 20,1926, 
as amended, is hereby amended to read as follows: "That when used 
in this Act, the word 'person' includes company, partnership, corpo-
ration, association, and common carrier." 
SEC. 2. Such Act, as amended, is further amended by striking out 
the words "game fish" wherever they appear therein and by inserting 
in lieu of such words, the word "fish". 
Approved July 16, 1952. 
July 16,1952 
[H. R. 7202] 
Public Law 570 
CHAPTER 912 
AN ACT 
To amend section 16 of the Act entitled "An Act to provide for the fifteenth and 
subsequent decennial censuses and to provide for apportionment of Represent-
atives in Congress", approved June 18, 1929 (46 Stat. 25; 13 U. S. C. 216). 
Census of agri-
culture. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That section 16 of 
the Act entitled "An Act to provide for the fifteenth and subsequent 
decennial censuses an^ to provide for apportionment of Representa-
tives in Congress", approved June 18, 1929 (46 Stat. 25, 13 U. S. C. 
216), is hereby amended to read as follows: 
"SEC. 16. That there shall be taken, beginning in the month of 
October 1954, and in the same month of every tenth year thereafter,