65 STAT.]
PUBLIC LAW 183—OCT. 20, 1951
489
with the Tax Court of the United States within the time prescribed in such section; "(C) after either spouse has commenced a suit in any court for the recovery of any part of the tax for such taxable year; or " (D) after either spouse has entered into a closing agreement under section 3760 with respect to such taxable year, or after any civil or criminal case arising against either spouse with respect to such taxable year has been compromised under section 3761. "(4)
El^CTTIONS MADE IN SEPARATE RETURN.
^?s.c^§37<io.
I f a joint r e t u m
is made under this subsection, any election (other than the election to file a separate return) made by either spouse in his separate return for such taxable year with respect to the treatment of any income, deduction, or credit of such spouse shall not be changed in the making of the joint retum where such election would have been irrevocable if the joint return had not been made. "(5) DEATH OF SPOUSE.—If a joint return is made under this subsection after the death of either spouse, such return with respect to the decedent can be made only by his executor or administrator. "(6) ADDITIONS TO THE TAX.—Where the amount shown as the tax by the husband and wife on a joint return made under this subsection exceeds the aggregate of the amounts shown as the tax upon the separate return of each spouse— " (A) Negligence.—If any part of such excess is attributable to negligence or intentional disregard of rules and regulations (but without intent to defraud) at the time of the making of such separate return, then 5 per centum of the total amount of such excess shall be assessed, collected, and paid in the same manner as if it were a deficiency; " (B) Fraud.—If any part of such excess is attributable to fraud with intent to evade tax at the time of the making of such separate return, then 50 per centum of the total amount of such excess shall be so assessed, collected, and paid, in lieu of the 60 per centum addition to the tax provided in section 3612(d)(2). "(7)
i U. ^ C. 26 u VS. n § 3612 RULES FOR APPLICATION OF SECTIONS 27 5 AND 291.—FoF (d)(2),
the purposes of section 275 (relating to period of limitations upon assessment and collection), and for the purposes of section 291 ^ u**s^c^§§ 275 (relating to delinquent returns), a joint return made under this 291. " ' subsection shall be deemed to have been filed— " (A) where both spouses filed separate returns prior to making the joint return—on the date the last separate return was filed (but not earlier than the last date prescribed by law for filing the return of either spouse); " (B) where only one spouse filed a separate return prior to the making of the joint return, and the other spouse had less than $600 of gross income for such taxable year—on the date of the filing of such separate return (but not earlier than the last date prescribed by law for the filing of such separate r e t u r n); or " (C) where only one spouse filed a separate return prior to the making of the joint return, and the other spouse had gross income of $600 or more for such taxable year—on the date of the filing of such joint return. "(8) RULE FOR APPLICATION OF SECTION 322.—For the purposes
of section 322 (relating to refunds and credits), a joint return ' '
S?**!• *^-.o„. 26 U. D. O. 8 ail.
�
