Page:United States Statutes at Large Volume 44 Part 2.djvu/78

 38 SIXTYNINTH CONGRESS. Sess. I. Cm 27. 1926. "°°“' “‘· iudifiduaés, estates, or trusts ’for”which he acts stating spccihcally p the xtei1s*nf¤gross‘inccme—thereof·and the deductions and credits _ _ ¤II¤W6d·'u‘¤dbr this title-4-· ’ .·»~ s . ·, a ..· .,.. p 4 wxh g;°‘0‘,?;‘f'°§,,‘},‘ F*;(1)iEve1’y individual having a net income for the taxable year of Si¤11¢.•¢<=·   or aver,sif_single, or if married and not living with husband 5 '* p ’·$4",- ";_,` . ‘i   xxi I   ’ ~ » ‘ s,’;‘.;‘T,.‘°2;.,;°°·· "‘“‘ *.548}*-<£~¤ry¥individu¤t havn? netkiceme rm the ambis year ei $;$)·errever if marriedaude viiig with huebaudpnwife; ,,,“§§,‘§ "“?°‘“° ”·°P° GA3) Evmyéingdividuarli liavin?:‘grdss*iiicc1;ie1;1§or other taxable year ylot, 1* ‘ eeeoteamount*6_’netinconie· ,,f,$,§“u’§,f,',0§‘§f“ "   *(&i;EVe4% t¤ust’thc netiineome of which for the taxable  *o1··0ver;·      e  ,_,f,§§,§f" ‘“°°“‘° °’   [ _ or ti·ust.’the*gross income cfwhich for the tax- _     or over, regardless of the amount of the net  x2.»Qs'   .1;* `   " ', ` * b§j,‘g’§;§·,',{,‘§,f"‘ "“°“   Every estate or trust of which any beneficiary is alnonresident n_·`       ‘;r`;"w ..*2., — ‘ ’ V ’ ‘l d `, . »» ' BY *°‘“‘ “““°“““"* xb) Under such   asthe   with the approval . of he £}*9BGl‘1b@ ag return made bycne of two or more feint fiduciarids an i edinthe e&oe ef the co lector of the district 0,,,,, ,,,,__ ,,q,,,,,d_ where.suclg6duciary*resides·_sha11·beisumcient compliance with the above  Such fiduciaiyshalliriiake oath (I) that he has suilicient knowledge of the aiairs of the individual, estate or trust for which the return is made, to enable him to make the return, and _ (2) that the return is, to the best of his knowledge and belief, true . andcorreet. »Any iiduciarg requiredg»tov`muke a return under this ‘ Act shallbe subject tonal] t eprovisicneofthis Act which apply to individuals. p  ‘,‘  i Y l’ ’ ·. ,$f..°?""“l”°h“° I i 4. amromrscrora muon crimes max ··rw¤.vs `xciwrua ‘ Basis lor detennin- 1 i V ‘ mush.,. Sno. * 226. (a) If a taxpayer » with the a oval cf - the Com- missioner, changes the basis oi, nlxlincomev from Hscal Lear tohsluadar yearn separate return sha be made for theiperiod tween thefcless 0f·the:last—il¤cal yearfor which return- was mode and  31..;* f the cigngeség ggiumcalendgg xtc? ,a¤· a> rate " m * e ' §Ei·~¤ is ·=§.~ if iiilev nee: r.;   an, e te esi te as ¢0$B‘   year.? ft e chaafge imfiouisgone  yearto another tiscali year a separated re- turn ehalkbeimadwierwthaperiodgbetweeu-t,ke»·e1csetei t efcrmer I to bo bam   dategesi%n¤•;ed,as.tM &$,tl;‘n%w£ixca1 year, “°°°‘°,, _   = umpara ‘ re ·ie~su‘m’ —‘ _ *a ‘i creases rm mmm wharela separate retur¤··•is_required oivpermitted, by 1’G$lli2l0l1B porescribed bg the Commissioner with the apgroval of the `retary, be made or a fracticws!  0<!’a4yei*r;·*t en the income shall  com uted on tire basis of We period for which separate; return is V   ¤“{2.z .=~— si e   omni ·a new .-r tr ¤ M ·     -;’¤- " "°’“*’“‘*“°“ °‘“" - ·.·(e)¤=I£#a li¤pan·:te>eremr1a‘isfnivds·under¢ suhdiitlsinu (I * the net abla income. ., . . . , . » inenm,·e•mput•dy>in accordh1ice§with»the-p:·evisa6hs_ ' ' _ =bf‘·s1ii1d;v‘ ` isinn é.'“.....’*"*;*‘%”’€*.i‘% "“>"“"""t ”;‘§“ ‘°’   “‘¥°§“$ use p·%»5's§°wuci*’§2§.L’a i2J}¥a   cu ?fi Brin be such par t  the cgax coznfuiteeg éivnsuch     as the num- ,,j{¤’°"°*·*’{’;.’ §’_§,°•$ bold? I'l1‘(h1;tC0l1;}ntil1%ssi0Ii1i•1i·i withzhe apiniroggglill oglthe   shall ¤$¤¤¤.` j by   _ =ths=»~method=.·of?c:gglyingi*the#=}>,;·0¢isions of  ’ ·\i1di·(c)`¢0 elses   ‘ »=tlxpey%r'makee¥ia·seK~ arite>i:etu1xiFunde¢i=subdivisien·=(¤i)¢ audit ·•ppm+s diverter t e ·