§ 315. Taxes; income taxes. The collection from any person in the
military service of any tax on the income of such person, whether
falling due prior to or during his period of military service, shall be
deferred for a period extending not more than six months after the
termination of his period of military service, if such person's ability
to pay such tax is materially impaired by reason of such service. No
interest on any amount of tax, collection of which is deferred for any
period under this section, shall accrue for such period of deferment, by
reason of such non-payment. The running of any statute of limitations
against collection of such tax, by distraint or otherwise, shall be
suspended for the period of military service, of any individual, the
collection of whose tax is deferred under this section, and for an
additional period of nine months beginning with the day following the
termination of his period of military service.