Section 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.