PUBLIC LAWS-CH. 120 -JUNE 9, 1943 53 Stat. 88. 26 U. S. C. §294 (a). 53 Stat. 24; 56 Stat. 890. 26U.S.C. '32; Supp. II, § 466 (e). Ante, pp. 139, 143. 53 Stat. 62 . 26 1. S.C. 145 (a). 53 Stat. 31. 261..S '. C. 6 (b). Ante, p . 126. 53 Stat. 77. 26U.S C.§217(a). Ante, p. 126. 53 Stat. 77 . 26 U. S.C. 5218 (a). Ante, p. 126. of the third month of the taxable year for the purposes of section 58 (d) shall be prescribed by regulations prescribed by the Commis- sioner with the approval of the Secretary. In either case installments of the estimated tax for such taxable year payable after September 1 1943, shall be ratably decreased to reflect the payments on account of a taxable year beginning in 1942 which are treated as payments on account of the estimated tax for a taxable year beginning in 1943." (b) ADDITIONS TO TAx. - Section 294 (a) of the Internal Revenue Code (relating to additions to tax in case of nonpayment) is amended by inserting at the end thereof the following: "(3) FAILURE TO FILE DECLARATION OF ESTIMATED TAX. -In the case of a failure to make and file a declaration of estimated tax within the time prescribed, there shall be added to the tax an amount equal to 10 per centum of the tax. "(4) FAILURE TO PAY INSTALLMENT OF ESTIMATED TAX.-In the case of the failure to pay an installment of the estimated tax within the time prescribed, there shall be added to the tax $2.50 or 21/2 per centum of the tax, whichever is the greater, for each installment with respect to which such failure occurs. "(5) SUBSTANTIAL UNDERESTIMATE OF ESTIMATED TAX. - If 80 per centum of the tax (determined without regard to the credits under sections 32, 35, and 466 (e)), in the case of individuals other than farmers exercising an election under section 60 (a), or 66% per centum of such tax so determined in the case of such farmers, exceeds the estimated tax (increased by such credits), there shall be added to the tax an amount equal to such excess, or equal to 6 per centum of the amount by which such tax so determined exceeds the estimated tax so increased, whichever is the lesser. This paragraph shall not apply to the taxable year in which falls the death of the taxpayer." (c) PENALTIES.- Section 145 (a) of the Internal Revenue Code (relating to criminal penalties) is amended (1) by inserting after "return" wherever appearing therein the words "or declaration", and (2) by inserting before "tax" wherever appearing therein the words "estimated tax or". (d) PAYMENT BY INSTALLMENTS.-Section 56 (b) of the Internal Revenue Code (relating to installment payments) is amended by strik- ing out "The" at the beginning thereof and inserting in lieu thereof "Except in the case of an individual (other than an estate or trust and other than a nonresident alien with respect to whose wages, as defined in section 1621 (a), withholding under Subchapter D of Chap- ter 9 is not made applicable), the". (e) DATE FOR MAKING RETURN BY CERTAIN NONRESIDENT ALIENS. - (1) Section 217 (a) of the Internal Revenue Code (relating to returns by nonresident aliens) is amended by inserting after "In the case of a nonresident alien individual" the following: "with respect to whose wages, as defined in section 1621 (a), with- holding under Subchapter D of Chapter 9 is not made appli- cable,". (2) Section 218 (a) of the Internal Revenue Code (relating to payment of tax by nonresident aliens) is amended by inserting after "In the case of a nonresident alien individual" the follow- ing: "with respect to whose wages, as defined in section 1621 (a), withholding under Subchapter D of Chapter 9 is not made applicable,". (f) TAXABLE YEARS TO WHICH APPLICABLE. -T he amendments made by this section shall be effective with respect to taxable years 144 [57 STAT.
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