250 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. B,}§f‘Qf,‘q'\u’;;&‘·,, ¤c_ missioner as a condition precedent to the allowance of this credit may cruvd wx not paid- reqbuire the taxpayer to (gve a bond with sureties satisfactorg to and to e approved by the mmissioner m such penal sum as the Commissioner may require, conditioned for the pa ent by the taxpayer of any amount of tax found due upon any sucliqiiadeteimination; and the bond herein prescribed shall contain such further conditions as _ the Commissioner ma r uire. ,,,§0Q‘},‘f§§§__°{,;°,§§L§{ (c) These credits shallxlae allowed only if the taxpayer furnishes evidence satisfactory to the Commissioner showing the amount of income derived from sources without the United States, and all other infephrmation necessary for the verification and computation of such cr ts. Determination of re- · · · turns ,0, jsxl (d) If the tax ayer makes a return for a fiscal ear begmmn in `¤¤¤1·¤=i¤ ml- iw 1920 and endingpin 1921, the credit for the entireyiiscal year sliiall, notwithstandiiiilany provision of this Act, be determined under the revisions of `s section; and the Commissioner is authorized to Hisall` ow, in whole or part, any such credit which he finds has already been taken by the taxpayer. , I¤di**¤¤=¤*•*¤¤¤- mmvnium. nnruims. ·" Swim ¤*¤*¤¤•¤* 0* Sec. 223. (a) That the foHOW]Dg' individuals shall each make under gms umm' m` oath a return stating s eciiically the items of his gross income and _ _ the deductions and credits allowed under this title— » - ‘ ,,,1;{’j$F “°° “‘°°""’ (1) Every individual havipfg a net income for the taxable yearof . $1,% or over, if single; or married and not living with husband or e' ,,_$'j’°' ”·°°°- “ ma" (2) Every individual having a net income for the taxable year of _ $2,000 or over, if married and living with husband or wife; and ,5%‘§s “‘°°'°° °”°’ (3) Every individual ha a gross income for the taxable year of $5,000 or over, regardless of the amount of his net income. H*“*’°“°°”d"“°· (b) If a husband and wife living together have an aggregate net income for the taxable year of $2,000 or over, or an aggregate gross income for suclsuyear of $5,000 or over- (1) Each sh make such a return, or (2) The income of each shall be included in a single joint retum, in which case the tax shall be computed on the aggregate income. BY ¤¢•¤*·•*°· S? H the taxpayer is unable to make his own return, the return eh be made by a dug authorized agent or by the guardian or other person charged with e care of the person or property of such taxpayer. Pnrtnership returns. PARTNERSHIP RETURNS. Svem ¤¤¤•¤{¤c¤¤= vi Sec. 224. That every partnership shall make a return for each gii’>°:¤iii¤iim°'° taxable year, stati specificalgy the items of its gross income and the deductions allowediiy this tit e, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The retnmi shall be sworn to by any one of the partners. · Flduclaryreturns. FIDUCIABY RETURNS. _ swam simmer or Sec. 225. (a) That every fiduciary (exclept a receiver appointed “‘°°‘“°°'°°“°°°’”‘°" by authority of law in possession of part o y of the fpropertrii of an individual) shall make under oath a return for any o the fo owing individuals, estates, or trusts for which he acts, stating specifically the items of gross income thereof and the deductions and credits allowed under this title-
