73d C ONGRESS . SESS . II. CH. 277. MAY 10, 1934.
697 Part `T-Re turns and Payment of Tax
INCOME TA X . R ETUR NS AND PA YMENT . SEC. 51 . IND IVIDUA L RETU RNS .
Individual returns . (a) REQUIREMENT .-The following individuals shall ea ch make Re quirement . under oath a return stating specifically the items of his gross income and the deductions and credits allowed under this title- (1) Every individual having a net income for the taxable year Net income $1,000 of over, if single, etc . of $1,000 or over, if single, or if married and not living with husband or wife ; (2) Every individual having a net income for the taxable year Net income $2,500 or having
over, i f married and of $2,500 or over, if married and living with husband or wife ; and living with husband or wite . (3) Every individual having a gross income for the taxable Gross income x5,0110 year of $5,000 or over, regardless of the amount of his net income . or over . (b) HUSBAND AND Wn °E.-If a husband and w ife living together Husband and wife living together have an aggregate net income for the taxable year of $2,500 or over, or an aggregate gross income for such year of $5,000 or over- (1) Each shall make such a return, or
Se par te return . (2) The income of each shall be included in a single joint return, in which c ase the tax shal l be com puted on the agg regate i ncome . C PERSONS U NDER DISABILITY .-If the taxpayer is unab le to ma ke Persons un let disa- his own return, the return shall be made by dly authorized agent b~B By a gent or by the guardian or other person charged with the care of the person or property of such taxpayer . (d) FIDUCIARIES .-For returns to be made by fiduciaries, see Fiduciaries. section 142 . Post, p . 722. SEC. 52 . CORPORATION RETURNS .
Corporation re- turns . Ev ery corp oration subject to taxat ion unde r this t itle sha ll make makbig Requi remen t for a return, stating specifically the items of its gross income and the deductions and credits allowed by this title . The return shall be sworn to by the president, vice president, or other principal officer and by the treasurer, assistant treasurer, or chief accounting officer . In cases where receivers, trustees in bankruptcy, or assignees are et Recei vers, trust ees, operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same man ner and form as corp orat ions are req uire d to mak e returns . Any tax due on the basis of such returns made by receivers, Tax collection . trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control . SEC. 53 . TI ME AND PLACE FOR FILING RETURNS .
Filing returns . (a) TIME FOR FILING.- (1) GENERAL RULE .-Returns made on the basis of the calendar Time designated . year shall be made on or before the 15th day of March following the clos e of the calenda r year . Returns made on the basis of a fiscal year shall be made on or before the 15th day of the third month following the close of the fiscal year .
Extension permitted . (2) EXTENSION OF TIME.-The Commissioner may grant a re a- sonable extension of time for filing returns, under such rules and regulati ons as h e shall prescrib e with t he approv al of th e Secre- tary. Except in the c ase of taxpayers who are abr oa d, no su ch Limit ation . extensio n shall be for m ore than six mon ths . (b) To WHOM RETURN MADE .-
To whom made . (1) IN DIVID UALS .-R etur ns (other th an corporation returns) Individuals . shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal
