72d CONGRESS . SESS. I . CH. 209. JUNE 6, 1932 . regulations as he shall prescribe with the approval of the Secre- tary . Except in the case of taxpayers who are abroad, no such extension shall be for more than six months . (b) To WHOM RETURN MADE .- (1) INDIVID UALS .-Returns (other than corporation returns) 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 place of business in the United States, then to the collector at Baltim ore, Maryland . (2) CORPORATIONS .-Returns of corporations shall be made to the collector of the district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in the Uni ted Stat es, then to the c ollector at Balt imore, M aryland . SEC. 54. RECORDS AND SPECIAL RETURNS . (a) BY TAxPAYEB .-Every per son lia ble to any tax imposed by this title or f or the collection thereof, shall ke ep such records, r ender under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe . (b) To D ETER MINE LIABILITY TO TAX .-Whenever in the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return, render under oath such state- ments, or keep such records, as the Commissioner deems sufficient to show whether or not such person is liable to tax under this title . C) INFORMATION AT THE SouRca .For r equir ement of st ateme nts an returns by one person to assist in determining the tax liability of another person, see sections 147 to 150. SEC. 55. PUBLIC ITY OF RETU RNS . Returns made under this title shall be open to inspection in the same manner, to the same extent, and subject to the same provisions of law, including penalties, as returns made under Title II of the Revenue Act of 1926 . SEC. 56 . PAYMENT OF TAX . (a) TIME OF PAYMENT .-The total amount of tax imposed by this title s hall be paid on t he fifte enth day of Marc h follow ing the close of the calendar year, or, if the return should be made on the basis of a fiscal year, then on the fifteenth day of the third month following the close of the fiscal year . (b) INSTALLMENT PAYMENTS.-The taxpayer may elect to pay the tax in four equal installments, in which case the first installment shall be paid on the date prescribed for the payment of the tax by the taxpayer, the second installment shall be paid on the fifteenth day of the third month, the third installment on the fifteenth day of the sixth month, and the fourth installment on the fifteenth day of the ninth month, after such date . If any installment is not paid on or before the date fixed for its payment, the whole amount of the tax unpaid shall be paid upon notice and demand from the collector . c) E XTEN SION OF T IME FOR PAYME NT .- At the request of the taxpayer, the Commissioner may extend the tim e for payment of the amount determined as the tax by the taxpayer, or any installment thereof, for a period not to exceed six months from the date pre- scribed for the payment of the tax or an installment thereof . In such case the amount in respect of which the extension is granted shall be paid on or before the date of the expiration of the period of the extension. 189 INCOME TAX Limit. To whom made . By individuals, to coll ector of dist rict . At B alt imor e, Md. Corporations, to col- lector of district where principal office located . At Baltimore, Md. Records and spe cial returns . Required of tax- payer . Statem ent to deter. mine liability to tax. Information at the source . Post, pp . 218, 219. Publicity of returns . Open to inspection as in Reve nue Act of 1926 . Vol.44,p.51. Payment of tax. Time designated. Allowe d in fou r in . stallme nts . Whole amount on default. Ex tens ion allo wed on request. Payment on expira. tion .
