Rev. Rul. 56-298

The Internal Revenue Service has been requested to state its position as to the effect of Executive Order 10585, C.B. 1955-1, 17, on the period of time which may be disregarded for filing income tax returns and paying tax under section 7508(a) of 1954 Code (section 3804(f) of 1939 Code) with respect to those individuals serving in the Armed Forces of the United States or serving in support of such Armed Forces within the Korean combat zone.

Section 3804(f) of the Internal Revenue Code of 1939 and section 7508 of the Internal Revenue Code of 1954 provide, in part, for the postponement of the due date for the filing of income tax returns and payment of income tax in the case of individuals serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in a combat zone during a period of combatant activities, or hospitalized outside the States of the Union and the District of Columbia as a result of injuries received while in a combat zone. The period of time to be disregarded in determining whether these acts are timely performed under either section includes the period of service in the combat zone, plus the period of continuous hospitalization outside the States of the Union and the District of Columbia attributable to injury received in such an area, and the next 180 days thereafter.

Executive Order 10585, supra , designated midnight of January 31, 1955, as the date of termination of combatant activities in areas comprising the combat zone in Korea and the waters adjacent thereto. Accordingly, for the purpose of providing additional time in the determination of a postponed income tax due date, the combat zone, as such, ceased to exist after midnight January 31, 1955, the date combatant activities in Korea ceased. As a result, the postponed due date for the filing of income tax returns and the payment of income tax for those taxpayers within the combat zone on January 31, 1955, who are also within the scope of section 3803(f) of the 1939 Code or section 7508(a) of the 1954 Code, was July 30, 1955, the 180th day after January 31, 1955.

This ruling should not be interpreted as limiting the due date for filing returns or paying income tax of individuals hospitalized outside the State of the Union and the District of Columbia as the result of injuries received in the combat zone of Korea prior to February 1, 1955.