An Act to amend the act of June 13, 1949 (63 Stat. 172), and for other purposes.
PL 84-409 (S.1683), enacted 02/15/1956

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PUBLIC LAW 409-FEB. 15, 1956 
[70 ST A T . 
68A Stat. 59. 
26 u s e 170. 
68A Stat. 390. 
26 u s e 2055. 
Period of limita-
tion. 
53 Stat. 91. 
(1) in the case of a taxpayer who has not died at the time the 
refund is made, that the amount of such refund is to be paid forth-
with as a charitable contribution (as defined in section 170 (c) 
of the Internal Revenue Code of 1954), or 
(2) in the case of a taxpayer who has died at the time the 
refund is made, that (A) an amount equal to the amount of the 
refund, under the terms of the decedent's will, will be transferred 
to any person or organization described in section 2055 of the 
Internal Revenue Code of 1954, and (B) an amount equal to 
the amount of such transfer is deductible from the value of the 
gross estate under such section or the corresponding provisions 
of the Internal Revenue Code of 1939. 
No interest shall be paid upon any overpayment resulting from the 
amendment made by the first section of this Act. 
(c) The amount of any refund made under this Act, and the pay-
ment or transfer of such amount as described in paragraph (1) or (2) 
of subsection (b), shall not be taken into account in determining any 
liability of the taxpayer or his estate for income tax or estate tax under 
the Federal income tax and estate tax laws. 
(d) If a claim for refund relates to an overpayment on account of 
the amendment made by the first section of this Act, in lieu of the 
three-year period of limitation prescribed in section 322 (b) (1) of 
the Internal Revenue Code of 1939, the period shall be seven years 
from the date prescribed by law for filing the return for the year 
with respect to which the claim is made. In the case of a claim 
described in this subsection, the amount of the refund may exceed 
the portion of the tax paid within the period prescribed in paragraph 
(2) or (3), whichever is applicable of section 322 (b) of such code, 
to the extent of the amount of the overpayment attributable to the 
amendment made by the first section of this Act. 
Approved February 15, 1956. 
February 15, 1956 
[S. 1683] 
Public Law 409 
CHAPTER 37 
AN ACT 
To amend the Act of June 13, 1949 (03 Stat. 172), and for other purposes. 
Y u m a auxiliary 
project, Ariz. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembledj That the boundaries 
of the Yuma auxiliary project, Arizona, as limited by the Act of June 
13, 1949 (63 Stat. 172), are modified so as to exclude therefrom the 
following lands, containing two hundred eighty-five and thirteen 
one-hundredths irrigable acres more or less, and located in Yuma 
(\)unty, Arizona: 
TOWNSHIP 1 (t SOUTH, RANGE 12.S WEST, GILA AND SALT KIVER BASE AND 
MERmiAN 
Section 6: Southwest quarter northeast quarter northwest quarter, 
west half northwest quarter southeast quarter northwest quarter, west 
half east half northwest quarter southeast quarter northwest quarter, 
southwest quarter southeast quarter northwest quarter, southwest quar-
ter northwest quarter, northwest quarter southwest quarter. 
Section 7: Southwest quarter northeast quarter northwest quarter, 
northwest quarter northwest quarter, northwest quarter southeast 
quarter northwest quarter, north half southwest quarter northwest 
quarter, southwest quarter southwest quarter northwest quarter, 
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S T A T . ] 
PUBLIC LAW 410-FEB. 15, 1956 
17 
iiotthwest quarter southwest quarter, north half southwest quarter 
southwest quarter, southwest quarter southwest quarter southwest 
quarter. 
Section 18: North half northwest quarter northwest quarter, and in 
lieu thereof to include in said project those lands in the same county 
and State which are situate in section 33, township 9 south, range 23 
west, and in sections 4 and 9, township 10 south, range 23 west, and 
which lie between the east boundary of the project as limited by said 
Act and the east boundary of the right-of-way of the project's existing 
B-Main (^anal and containing two hundred eighty-five and five one-
hundredths irrigable acres more or less. 
SEC. 2. This Act shall become effective upon acceptance by the 
Unit B Irrigation and Drainage District of an amendment to its 
contract dated December 22, 1952, with the United States whereby 
the description of the Yuma auxiliary project therein contained or 
incorporated by reference is revised to conform to the modification of 
the boundaries of said project as hereinbefore provided. 
Approved February 15, 1956. 
Effective date. 
Public Law 410 
CHAPTER 38 
AN ACT 
To direct the Secretary of the Army or his designee to convey a six and eighty-
nine one-hundredths acre tract oif land out of a one hundred ninety-nine and 
nine hundred fifty-nine one-thousandths acre tract of land situated in the 
vicinity of Houston, Harris County, Texas, to the State of Texas. 
February 15, 19S6 
[S. 1959] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That the Secretary 
of the Army or his designee is authorized and directed to convey by 
quitclaim deed, without consideration, to the State of Texas all right, 
title, and interest of the United States, except as retained in this Act, 
in and to six and eighty-nine one-hundredths acres of land out of the 
P. W. Rose siirvey, abstract numbered 645 situated in Harris Count}, 
Texas, and being a part of and out of the northwest corner of a one 
hundred ninety-nine and nine hundred fifty-nine one-thousandtlis 
acre tract of land out of the D. W. C. Harris survey, abstract numbered 
325, and the P. W. Rose survey, abstract numbered 645, being known 
as the Veterans Hospital site and having been acquired by the United 
States of America in condemnation proceedings in civil action num-
bered 2430 in the cause entitled United States of America against 
209.01 acres of land situated in Harris County, Texas, and R. S. 
Sterling, et al., in the District Court of the United States for the 
Southern District of Texas, Houston Division. 
The six and eighty-
nine one-hundredths acre tract of land to be conveyed to the State 
of Texas is more particularly described as follows: 
Beginning at the intersection of the southerly right-of-way line of 
United States Highway Numbered 59 (Old Spanish Trail) with the 
easterly right-of-way line of Knight Road (sometimes called old Main 
Street Road), said intersection being marked by a Texas Highway 
Department concrete monument, and being the northwest corner of 
the one hundred ninety-nine and nine hundred and fifty-nine one-
thousandths acre tract above referred to, and running thence with the 
present southerly right-of-way line of United States Highway Num-
bered 59 (Old Spanish Trail) north 74 degrees fifty-seven minutes 
east 477 feet; thence south 15 degrees 03 minutes east 600 feet; thence 
south 74 degrees 57 minutes west 523.55 feet to the easterly right-of-
way line of Knight Road (Old Main Street) ; thence along easterly 
Houston, 
Texas. 
Conveyance. 
69225 
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