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TITLE 26-INTERNAL REVENUE CODE (2) Civilian employees Gross income does not include compensa- tion received for active service as an employee for any month during any part of which such employee is in a missing status during the Vietnam conflict as a result of such conflict. For purposes of this paragraph, the terms "active service", "employee", and "missing status" have the respective meanings given to such terms by section 5561 of title 5 of the United States Code. (3) Period of conflict For purposes of this subsection, the Viet- nam conflict began February 28, 1961, and ends on the date designated by the President by Executive order as the date of the termi- nation of combatant activities in Vietnam. For purposes of this subsection, an individual is in a missing status as a result of the Viet- nam conflict if immediately before such status began he was performing service in Vietnam or was performing service in South- east Asia in direct support of military oper- ations in Vietnam. (Aug. 16, 1954, ch. 736, 68A Stat. 34; Nov. 2, 1966, Pub. L. 89-739, § 1, 80 Stat. 1165; Apr. 26, 1972, Pub. L. 92-279, § 1, 86 Stat. 124; Jan. 2, 1975, Pub. L. 93-597, § 2(a), (b), 88 Stat. 1950; Oct. 20, 1976, Pub. L. 94-569, § 3(b), 90 Stat. 2699.) AMENDMENTS 1976-Subsec. (a). Pub. L. 94-569 substituted "after January 1978" for "beginning more than 2 years after the date of the enactment of this sentence" following "With respect to service in the combat zone designat- ed for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month". Subsec. (b). Pub. L. 04-569 substituted "after Janu- ary 1978" for "beginning more than 2 years after the date of enactment of this sentence" following "With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month". 1975-Subsec. (a). Pub. L. 93-597, § 2(a)(3), added provision relating to the applicability of par. (2) with respect to service in the combat zone designated for purposes of the Vietnam conflict. Subsec. (a)(1). Pub. L. 93-597, § 2(a)(1), struck out "during an induction period" after "served in a combat zone". Subsec. (a)(2). Pub. L. 93-597, § 2(a)(2), substituted "; but this paragraph shall not apply for any month be- ginning more than 2 years after the date of the termi- nation of combatant activities in such zone" for "during an induction period; but this paragraph shall not apply for any month during any part of which there are no combatant activities in any combat zone as determined under subsection (c)(3) of this section". Subsec. (b). Pub. L. 93-597, § 2(a)(3), added provision relating to applicability of par. (2) with respect to ser- vice in the combat zone designated for purposes of the Vietnam conflict. Subsec. (b)(1). Pub. L. 93-597, § 2(a)(l), struck out "during an induction period" after "served in a combat zone". Subsec. (b)(2). Pub. L. 93-597, § 2(a)(2), substituted "; but this paragraph shall not apply for any month be- ginning more than 2 years after the date of the termi- nation of combatant activities in such zone" for "during an induction period; but this paragraph shall not apply for any month during any part of which there are no combatant activities in any combat zone as determined under subsection (c)(3) of this section". Subsec. (c)(5). Pub. L. 93-597, § 2(b), struck out par. (5), which defined "induction period". 1972-Subsec. (d). Pub. L. 92-279 added subsec. (d). 1966-Subsec. (b). Pub. L. 89-739 substituted "$500" for "$200". EFFECTIVE DATE O 1975 AMENDMENT Section 2(c) of Pub. L. 93-597 provided that: "The amendments made by this section [amending subsecs. (a) to (c) of this section] shall take effect on July 1, 1973." EFFECTIVE DATE OF 1972 AMENDMENT Section 3(a)C1) of Pub. L. 92-279 provided that: "The amendment made by the first section of this Act [en- acting subsec. (d) of this section] shall apply to tax- able years ending on or after February 28, 1961." EFFECTIVE DATE OF 1966 AMENDMENT Section 2 of Pub. L. 89-739 provided that: "The amendment made by the first section of this Act [amending subsec. (b) of this section] shall apply with respect to compensation received in taxable years ending after December 31, 1965, for periods of active service after such date." REruND OR CREDIT OF OVERPAYMENT; APPLICABLE PERIOD Section 3(a)(2), (3) of Pub. L. 92-279 provided that: "(2) If refund or credit of any overpayment for any taxable year resulting from the application of the amendment made by the first section of this Act [en- acting subsec. (d) of this section] (including interest, additions to the tax, and additional amounts) is pre- vented at any time before the expiration of the appli- cable period specified in paragraph (3) by the oper- ation of any law or rule of law, such refund or credit of such overpayment may, nevertheless, be made or al- lowed if claim therefor is filed before the expiration of such applicable period. "(3) For purposes of paragraph (2), the applicable period for any individual with respect to any compen- sation is the period ending on whichever of the follow- ing days is the later: "CA) the day which is one year after the date of the enactment of this'Act [Apr. 26, 1972), or "(B) the day which is 2 years after the date on which it is determined that the individual's missing status (within the meaning of section 112(d) of the Internal Revenue Code of 1954) [section 112(d) of this title] has terminated for purposes of such sec. tion 112." Ex. ORD. No. 10585. TERMINATION OF COMBATANT ACTIVITIES IN KOMEA Ex. Ord. No. 10585, Jan. 1, 1955, 20 P.R. 17, provided: By virtue of the authority vested in me by section 112(c)(3) of the Internal Revenue Code of 1954 [subsec. (c)(3) of this section), January 31, 1955, as of midnight thereof, is hereby designated as the date of termination of combatant activities in the zone com- prised of the area described in Executive Order No. 10195 of December 20, 1950 (15 P.R. 9177). DWIGHT D. EISENHOWER. Ex. ORD. No, 11216. DESIGNATION OF VIETNAM AND ADJACENT WATERS AS COMBAT ZONE Ex. Ord. No. 11216, Apr. 24, 1965, 30 F.R. 5817, pro- vided: Pursuant to the authority vested in me by section 112 of the Internal Revenue Code of 1954 [this sec- tion], I hereby designate, for the purposes of that sec- tion, as an area in which Armed Forces of the United States are and have been engaged in combat: Vietnam, including the waters adjacent thereto within the following-described limits: From a point on the East Coast of Vietnam at the juncture of Vietnam with China southeastward to 21" N Lat., 108'15' E Long.; thence southward to 18' N Lat., 108"15' E Long.; thence southeastward to 17*30 N Lat., 111' E Long.; thence southward to 11' N Lat., 111" E Long.; thence Page 122