There are other relief provisions in the Revenue Act of 1942.

The effect of one of them is that an individual, whether in the Army or Navy or a civilian, who has been continuously outside the Americas for any period longer than 90 days since December 6, 1941, is granted 90 days after he or she returns to the Americas, or until the 15th day of the third month after the termination of the war, whichever is earlier, as a grace period before it is necessary to comply with the income-tax laws on filing a return, paying tax, or performing various other acts which the income-tax laws require or permit.

Under a second Revenue Act provision, further deferment authority is vested in the Commissioner of Internal Revenue. It is provided, in effect, that the Commissioner may waive for so long a time as he deems necessary the filing of returns, payment of taxes, and other income-tax actions when it is found impossible or impracticable for a taxpayer to perform them "by reason of an individual being outside the Americas, or by reason of any locality (within or without the Americas) being an area of enemy action or being an area under the control of the enemy, as determined by the Commissioner, or by reason of an individual in the military or naval forces of the United States being outside the States of the Union and the District of Columbia." Detailed regulations by the Commissioner of internal Revenue are necessary to place this provision in effect. For its purposes, "the Americas" are North and Central and South America (including the West Indies but not Greeland) and the Hawaiian islands.

It is not necessary to report income amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country.

Amounts received as commutation of rations or quarters also need not be reported.

Mileage payments received for travel should be reported as income, and the expenses of the travel show on the tax-payer's return as deductions.

There is no authority for deducting from income, in making tax calculations, the cost of Army or Navy uniforms paid for out of the taxpayer's own pocket.

Under the new legislation, periodical alimony payments made in accordance with a decree may now be deducted by the person making them. They must now be reported as income by the person receiving them.

The above information was supplied by the Bureau of Naval Personnel information Bulletin.