Page:United States Statutes at Large Volume 49 Part 1.djvu/687

 642 74TH CONGRESS. SESS. I. CH. 531. AUGUST 14, 1935 . employer, or, if he has no principal place of business in the United States, then with the collector at Baltimore, Maryland, and shall con- tain such information and be made in such manner as the Commis- sioner o f Interna l Revenu e, with t he approv al of th e Secreta ry of provisions of law ap- the Treasury, may by regulations prescribe. All provisions of law pIIoable. (including penalties) applicable in respect of the taxes imposed by Vol .44,p .93. section 600 of the Revenue Act of 1926, shall, insofar as not incon- sistent with this title, be applicable in respect of the tax imposed Exte nsion of time for by this title. The Commissioner may extend the time for filing the sling. return of the tax imposed by this title, under such rules and regula- tions as he may prescribe with the approval of the Secretary of the Treasury, but no such extension shall be for more than sixty days. Publ icity of retu rns. (c) Returns filed under this title shall be open to inspection in the same manner, to the s ame exten t, and su bject to the same pro- Vol.44,p.51 . visions of law, including penalties, as returns made under Title II of the Revenue Act of 1926. Installment payment of tax. (d) The taxpayer may elect to pay the tax in four equal install- ments instead of in a single payment, in which case the first install- ment sha ll be pai d not la ter than the last day pres cribed fo r the filing of returns, the second installment shall be paid on or before the last day of the third month, the third installment on or before the last day of the sixth month, and the fourth installment on or before the last day of the ninth month, after such last day. If the tax or any installment thereof is not paid on or before the last day of the period fixed for its payment, the whole amount of the tax unpaid shall be paid upon notice and demand from the collector. iZ Extensions author- (e) At the request of the taxpayer the time for payment of the tax or any install ment ther eof may b e extend ed under regulatio ns pre- scribe d by the Commissi oner with the app roval of the Secre tary of the Treasury, for a period not to exceed six months from the last day of the period prescribed for the payment of the tax or any install- ment thereof. The amount of the tax in respect of which any ex- tension is grante d shall be paid (with inte rest at the rate of one-hal f of 1 per centum per month) on or before the date of the expiration Fractional pa rt of of the period of the extension. cent, (f) In the payment of any tax under this title a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent. Interstate commerce. "Empl oyer . " "Wages ." INTERSTATE COMMERCE Perso ns enga ged in; SEc. 906 . No person required under a State law to make payments payments. to an unemployment fund shall be relieved from compliance there- with on the ground that he is engaged in interstate commerce, or that t he State law does not dist inguish between e mployees engaged in interstate commerce and those engaged in intrastate commerce. Definitions. DEFINITIONS SEc. 907 . When used in this title- (a) The term " employer " does not include any person unless on each of some twenty days during the taxable year, each day being in a different calendar week, the total number of individuals who were in his employ for some portion of the day (whether or not at the same moment of time) was eight or more. (b) The t erm 11 wages " means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash.