An Act to approve an order of the Secretary of the Interior adjusting, deferring, and canceling certain irrigation charges against non-Indian-owned lands, under the Wapato Indian irrigation project, Washington, and for other purposes
PL 86-281 (H.R.839), enacted 09/16/1959

564 
PUBLIC LAW 86-281-SEPT. 16, 1959 
[73 ST A T . 
59 Stat. 524; 68A 
Stat. 809. 
68A Stat. 362. 
the twelfth month following the month in which the agreement or 
order for the elimination of such excessive profits becomes final, which-
ever is the later". 
(b) Section 322(b)(6) of the Internal Revenue Code of 1939 
(relating to special period of limitations with respect to net operat-
ing loss carrybacks) is amended by inserting before the period at the 
end of the first sentence thereof the followmg: "; except that, with 
respect to an overpayment attributable to the creation of or an in-
crease in a net operating loss carryback as a result of the elimination 
of excessive profits by a renegotiation (as defined in section 3806(a) 
(1) (A)), the period shall not expire before September 1, 1959, or the 
expiration of the twelfth month following the month in which the 
agreement or order for the elimination of such excessive profits be-
comes final, whichever is the later". 
(c) The amendment made by subsection (a) shall apply with re-
spect to claims for credit or refund resulting from the elimination 
of excessive profits by renegotiation to which section 6511(d) (2) of 
the Internal Revenue Code of 1954 applies. The amendment made 
by subsection (b) shall apply with respect to claims for credit or re-
fund resulting from the elimination of excessive profits by renegotia-
tion to which section 322(b)(6) of the Internal Revenue Code of 
59 st^at. 524;68A 1939 applies, but ouly with respect to claims resulting from renego-
tiations of excessive profits received or accrued for taxable years 
ending after December 31,1952. 
SEC. 2. Notwithstanding any period of limitation otherwise appli-
cable, the Secretary of the Treasury or his delegate is authorized and 
directed to allow credit or refund of an overpayment of $383.64 
(claimed on an amended joint return for the calendar year 1951 made 
June 7, 1954, by Dexter Phillips and Jeanette H. Phillips and dis-
allowed August 4, 1954, by the examining internal revenue officer) 
to the extent that such overpayment is attributable to the erroneous 
inclusion in the gross income shown on their original joint return 
for such year, made March 11,1952, of any amount received by Dexter 
Phillips in final distribution of his grandfather's estate. 
Approved September 16, 1959. 
68A Stat. 809; 72 
Stat. 1663. 
Stat. 809. 
Credit 
payment for over-
Public Law 86-281 
September 16, 1959 
[H. R. 839] 
Wapato 
I n d i a n 
irrigation project. 
AN ACT 
To approve an order of the Secretary of the Interior adjusting, deferring, and 
canceling certain irrigation charges against non-Indian-owned lands under 
the Wapato Indian irrigation project, Washington, and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That, in accordance 
with the Act of June 22,1936 (49 Stat. 1803, 25 U.S.C. 389-389e), the 
order of the Secretary of the Interior canceling $35,700.72 of delin-
quent irrigation charges, providing for the deferred payment of 
$13,851.98, and providing for the removal of two hundred thirty-two 
and fifty-six one hundredths acres of assessable land from the Wapato 
Indian irrigation project, as shown in the Wapato designation report 
1953-1954-1955 part II, is hereby approved. 
Approved September 16, 1959.