Page:United States Statutes at Large Volume 40 Part 1.djvu/1092

 1074 SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. Acyggdn ig- mt visions of section 252. In the case of such a tax accrued but not Ipaid, pesa,m.' _ the Commissioner as a. condition precedent to the allowance o this B°“° '°q“"°°‘ credit may re uire the taxpayer to {ve a bond_with sureties satisfactory to and to be approved by the Commissioner m such penal sum as the Commissioner may require, conditioned for the payment by the taxpayer of anty amount of tax found due aililpon any such redetermination; and the bond herein prescribed sh contain such further conditions as the Commissioner may require. E"m°“°°_°' ’°"lg” (c) These credits shall be allowed only 1f the taxpayer furnishes income, etc, required. _ _ _ , _ evidence satisfactory to the Commissioner showing the amount of income derived from sources within uch foreign country or such possession of the United States, and all other in ormation necessary for the computation of such credits. I°°i"d“""°*“’°’· nmrvmuar. mrrU11Ns. dI?,‘:§§‘},c§,$§w”‘{“§“b*§ Sec. 223. That every individual having a net income for the taxable mae by taxpayer. ear of $1,000 or over if single or if married and not living with husband or wife, or of $2,000 or over if married and living with husband or wife, shall make imder oath a return stating specifically the items of his oss income and the deductions and credits allowed by this title. IF; husband and wife living to ether have an aggregate net income of $2,000 or over, each shall; make such a. retmn B t imless the income of each is included in a single joint return. "gm If the taxpayer is unable to make his own return, the return shall be made by a dnl authorized agent or by the guardian or other person charged  the ca.re of the person or property of such taxayer. P"°“°"‘“’ '°t“"“‘ P mnrxnssmr imrumvs. ,,,g,° t°m°°° Sec. 224. That every partnership shall make a retmn for each mm- taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled to share_in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners. m"““" '°*““”‘ rrnvcuar mrrvmvs. m2,,°?¤°§Tf°.:u$§,°;°cY°” SEc._ 225. That every hduciary (except receivers appointed by authority of law in possession o part onl of the gyopergy of an individual) shall make under oath a return lor the in `vidu estate or trust for which he acts (1) if the net income of such individual IS $1,000 or over if single or if married and not living with husband or wife, or $2,000 or over if married and living with husband or wife or (2) if the net income of such estate or trust is $1,000 or over or ii any beneficiary of such estate or trust is a nonresident alien, statmg mm M I specificallly the items of the gross income and the deductions M1 credits a owed by this title. Under such regulations as the Commissioner with the approval of the Secretary may rescribe, a return made by one of two or more joint fiduciaries andp filed in the office Om, em of the collector of the district where such fiduciary resides shall be 8 sufficient comphance with the above requirement. The fiduciary shall make oath that he has sufficient knowledge of the affairs of such mdividual, estate or trust to enable him to make the return, ang that tthe same is, to the best of his knowledge and belief, true _ an correc. ¤§i£Tm°°S appl" Flduciaries required to make returns under this Act shall be subjwi to all the provisions of this Act which apply·to individuals.