Page:United States Statutes at Large Volume 43 Part 1.djvu/311

 280 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. ¤*°°¤ MX- income derived from sources without the United States, and all other information necessary for the verification and computation of e¤m··¤··m— S“°" °’°‘”°S‘ mmm m-me gr&§°§§aS§?§“c$§éit§f sec. 222.. (a) The reiiowing imiividuais emu each make under °°°· oath a return stating specifically the items of his gross income and the deductions and credits allowed under this title- ,,,.I,{,§,§”}}‘,f§°;,‘j,°,Q,§g§f”· (1) Every indiwéiduall having a netdmccglme fprthe taxlallile lyeag i of $1,000 or over, i sing e, or if marrie an not 1v1ng wit us an or wife · ,,,§:’§‘{,f?*5°°*““"”‘°’° (2) Every individual having a net income for the taxable year _ of $2,500 or over, if married and l1v1ng with husband or wife; and ,,,°:{,‘f§' “"’°"‘° “·°°° fg? Every individualgliaving ah gross incomFlfor thte taxable year o 000 or over regar em o e amount o is ne income. H,F,,"§{’g‘;‘}h§},Y° wm (b), If a husbahd 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 shal make such a return, or _ _ _ 2) The income of each shall be included in a single ]o1nt return, nym¤¤,m. . in which case the tax shall be computed on the aggregate income. hégbgf the iixpagpg is uxlrable to make his owlp returzli, the retplrn s ma e y a y authorized agent or by the guar ian or other person charged with the care of the person or property of such P“'°“°”m" ’°°“'“" axpaygri rnnrivnnsrrrr iurrmms. Sworn statement of , . g¤»sm¤»m,m. Src. 224. Every partnership shall make a return for each taxable Dems year, stating specifically the items of its gross income and the deduc- ' ‘ tions allowed y 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 distmbuted and the amount of the distributive share of each individual. The return shall be sworn to by.any one of Fiduciary returns. the Partners FIDUCIARY NS g,§:{§§,€§§t§?§§§,§l §®c._ ?25.f( {1) Every fiduciaryf (except a receiver appointed by °¤· nu ori y o aw in possession o part onl of the ro erty of an individual) shall make under oath a return Jfor any og they following individuals, estates, or trusts for which he acts, stating specifically the items of gross income thereof and the deductions and credits Individual wml allogvetk under this_t1tle—·— _ _ ,1),,,,, M, income, U very individual having a net income for the taxable year of •*¤8*¤· $1,00% or over, if single, or 1f marr1ed and not living with husband _ or wi e· _ _ _ _ ,·§§,,,“'§{°,§’;.,.?}°" `"°° (2) Every individual having a_net income for the taxable year G i $5000 of $2,500 or over, if married and living with husband or wife; _,,,,{,‘§ "°°‘“° · (3) Every individual having a gross income for the taxable year Est t mm 0, of $5,000 or over, regardless of the amount of his net income; mm¤u;§,gg0me_ (4) lgyeiy) estate or trust the net income of which for the taxable _, year is or over- ,,,}§;‘§."j ’“°°‘“° ’5·°°° (5) Evbry estate or, trust the gross income of which for the taxable Nomsidm men year is $5,000 or over, regardless of the amount of the net income; and ,,_,,,_,,,C,,,,,,s_ H(6) Every estate or trust of which any beneficiary is a nonresident _ _ _ _ a en. B"’°“" °°“°""‘“· (b) Under such regulations as the Commissioner with the approval of the Secretary may prescribe a return made by one of two or more ]o1nt hduciaries and filedin the office of the collector of the md district where such fiduciary resides shall be sufficient compliance °*‘"’· °’°··“"* · with the above requirement. Such fiduciary shall make oath (1) that he has sufficient knowledge of the affairs of the individual, estate