An Act to amend section 2038 of the Internal Revenue Code of 1954 (relating to revocable transfers)
PL 86-141 (H.R.1219), enacted 08/07/1959

288 
PUBUC LAW 86-140-AUG. 7, 1959 
[73 S T AT. 
7 u s e 135 a, I35f, 
135g. 
61 Stat. 163. 
7 u s e 135 note. 
5 2 S t a t . 
1049, 
1046. 
21 u s e 346, 342. 
68 Stat. 511. 
remaining in or on a food, and with respect to any nematocide, 
plant regulator, defoliant, or desiccant whose use does result in 
residue remaining in or on a food at the time of introduction into 
interstate commerce and which use had commercial application 
prior to January 1, 1958, section 3, "Prohibited Acts"; section 8, 
Penalties"; section 9, "Seizures"; and section 10, "Imports", of 
the Federal Insecticide, Fungicide, and Rodenticide Act, which 
this Act amends, shall not be applicable until— 
(1) March 5,1960, or such later date, not beyond March 5, 
1961, as the Secretary of Agriculture may prescribe on the 
basis of a determination that such action will not be unduly 
detrimental to the public interest and is necessary to avoid 
hardships, or 
(2) the date on which a registration for such use is issued 
under the Federal Insecticide, Fungicide, and Rodenticide 
Act, 
whichever date first occurs; and 
(b) with respect to any particular commercial use of a nemato-
cide, plant regulator, deioliant, or desiccant in or on a raw agri-
cultural commodity, if such use was made of such substance 
before January 1, 1958, section 406(a) and clause (2) of section 
402(a) of the Federal Food, Drug, and Cosmetic Act as in force 
prior to the date of the enactment of the Act of July 22, 1954 
(68 Stat. 511) (relating to pesticide chemicals on raw agricultural 
commodities) shall apply until— 
(1) March 5, 1960, or the end of such additional period, 
not beyond March 5,1961, as the Secretary of Health, Educa-
tion, and Welfare may prescribe on the basis of a finding that 
such extension involves no undue risk to the public health 
and that conditions exist which necessitate the prescribing 
of such an additional period, or 
(2) the date on which an order with respect to such use 
under section 408 of the Federal Food, Drug, and Cosmetic 
Act (21 U.S.C. 346a) becomes effective, 
whichever date first occurs. 
Approved August 7, 1959. 
August 7, 1959 
[H. R. 3290] 
Public Law 86-140 
AN ACT 
To amend title 10, United States Code, to eliminate the lequirement that each 
chaplain make an annual report to the Secretary of the Navy. 
Be it enacted hy the Senate and Houm of Re'presentatives 
of the 
United States of America in Congress assembled^ That subsection 
70A Stat. 378. 
(d) of sectiou 6031 of title 10, United States Code, is hereby repealed. 
Approved August 7, 1959. 
August 7, 1959 
[H. R. 1219] 
Public Law 86-141 
AN ACT 
To amend section 2038 of the Internal Revenue Code of 1954 (relating to 
revocable transfers). 
68A Stat. 383. 
26 u s e 2038. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That section 2038 
of the Internal Revenue Code of 1954 (relating to the treatment of 
73 
S T A T . ] 
PUBLIC LAW 86-142-AUG. 7, 1959 
289 
certain revocable transfers for purposes of the estate tax) is amended 
by adding at the end thereof the following new subsection: 
"(c) EFFECT OF DISABILITY IN CERTAIN CASES.—For purposes of this 
section, in the case of a decedent who was (for a continuous period 
beginning not less than 3 months before December 31,1947, and ending 
with his death) under a mental disability to relinquish a power, the 
term 'power' shall not include a power the relinquishment of which 
on or after January 1,1940, and on or before December 31,1947, would, 
by reason of section 1000(e) of the Internal Revenue Code of 1939, 
be deemed not to be a transfer of property for purposes of chapter 4 
of the Internal Revenue Code of 1939." 
SEC. 2. The amendment made by the first section of this Act shall 
apply only with respect to estates of decedents dying after August 16, 
1954. 
No interest shall be allowed or paid on any overpayment result-
ing from the application of the amendment made by the first section 
of this Act with respect to any payment made before the date of the 
enactment of this Act. 
Approved August 7, 1959. 
S3 Stat 
Effect! 
1.44. 
ve date. 
Public Law 86-142 
AN ACT 
To amend title 10, United States Code, with respect to crediting certain 
service as a member of the Women's Army Auxiliary Corps, and for other 
purposes. 
August 7, 1959 
[H. R. 3321] 
Be it enacted hy the SeTMte and House of Representatives 
of the 
United States of Aonerica in Congress assembled, That chapter 53 of cr^au.^^' "^'•^^*^* 
title 10, United States Code, is amended as follows: 
lo use 1031-
(1) By adding the following new section at the end thereof: 
'°^^* 
"§ 1038. Service credit: certain service in Women's Army Auxiliary 
Corps 
"In computing years of active service of any female member of 
the armed forces, there shall be credited for all purposes, except the 
right to promotion, in addition to any other service that may be 
credited, all active service performed in the Women's Army Auxiliary 
Corps after May 13, 1942, and before September 30, 1943, if that 
member performed active service in the armed forces after September 
29,1943. 
Service as an officer in the Women's Army Auxiliary Corps 
shall be credited as active service in the status of a commissioned 
officer, and service as an enrolled member of the Corps shall be 
credited as active service in the status of an enlisted member." 
(2) By adding the following new item at the end of the analysis 
thereof: 
"1038. Service credit: certain service in Women's Army Auxiliary Corps." 
SEC. 2. A person entitled to pension or compensation under any 
.Election of pen-
law administered by the Veterans' Administration, based upon the tYon. ' '=°'"p«"8a-
active service described in section 1 of this Act, may elect within one 
year after the enactment of this Act to receive that pension or com-
pensation in lieu of any compensation under the Federal Employees' 
Compensation Act, as amended (5 U.S.C. 751 et seq.), to which that 
person,is entitled on the basis of the same service. 
Such an election 
is irrevocable and does not entitle that person to the pension or com-
pensation for any period before the date the election is made. 
SEC. 3. No person is entitled to back pay or allowances because of 
any service credited under section 1 of this Act. 
Approved August 7, 1959. 
39 Stat. 742.