An Act to amend title V of the Agricultural Act of 1949, as amended, and for other purposes
PL 86-783 (H.R.12759), enacted 09/14/1960

74 
S T A T . ] 
PUBLIC LAW 86-783-SEPT. 14, 1960 
1021 
"(d) 
LIMITATION ON ACCELERATION OF ACCRUAL OF TAXES.— 
"(1) GENERAL RULE.—In the case of a taxpayer whose taxable 
income is computed under an accrual method of accounting, to the 
extent that the time for accruing taxes is earlier than it would 
be but for any action of any taxing jurisdiction taken after De-
cember 31, 1960, then, under regulations prescribed by the Secre-
tary or his delegate, such taxes shall be treated as accruing at the 
time they would have accrued but for such action by such taxing 
jurisdiction. 
" (2) LIMITATION.—^Under regulations prescribed by the Secre-
tary or his delegate, paragraph (1) shall be inapplicable to any 
item of tax to the extent that its application would (but for this 
paragraph) prevent all persons (including successors in interest) 
from ever taking such item into account." 
(b) The amendment made by subsection (a) shall apply to taxable 
years ending after December 31,1960. 
Approved September 14, 1960. 
Public Law 86-782 
AN ACT 
To credit periods of internment during World War II to certain Federal em-
ployees of Japanese ancestry for purposes of the Civil Service Retirement 
Act and the Annual and "Sick Leave Act of 1951. 
September 14, 1960 
[H. R. 7810] 
Be it enoucted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That the first section 
of the Act entitled "An Act to provide benefits for certain Federal em-
ployees of Japanese ancestry who lost certain rights with respect 
to ^rade, time in grade, and rate of compensation by reason of any 
policy or program of the Federal Government with respect to persons 
of Japanese ancestry during World War II", approved July 15, 1952 
(66 Stat. 634; 5 U.S.C. 1076), is amended by adding at the end of such 
section the following: "Each period of internment, and each period 
during which any such loss of opportunity for or denial of appoint-
ment, or denial of reinstatement, or separation from the service, w^as 
in effect, by reason of such policy or program, shall be held and con-
sidered to be creditable service for the purposes of the Civil Service 
Retirement Act and the Annual and Sick Leave Act of 1951." 
SEC. 2. Notwithstanding any other provision of law, any civil serv-
ice retirement benefits resulting from the amendment made by this Act 
shall be paid from the civil service retirement and disability fund. 
Approved September 14, 1960. 
Federal employ-
ees of J a p a n e se 
ancestry. 
Credit iior World 
War il internment. 
70 Stat. 743; 65 
Stat. 679,, 
5 u s e 2251 note; 
5 u s e 2061 note. 
Public Law 86-783 
AN ACT 
To amend title V of the Agricultural Act of 1949, as amended, and for other 
puri)oses. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That section 509 of 
the Agricultural Act of 1949, as amended, is amended by striking 
"June 30,1961" and inserting "December 31,1961." 
Approved September 14, 1960. 
September 14. 1960 
[H. R. 12759] 
72 Stat. 934. 
7 u s e 1461 note.