Page:United States Statutes at Large Volume 53 Part 2.djvu/620

 PUBLIC LAWS-CH. 367-JULY 26, 1939 Secrecy of returns. When copies may be furnished. Proviso. Taxpayer may have copy of his return. Reciprocal exchange of information with States. Post, p. 1248. Publication of sta- tistics. Penalties. Preservation. Requirement of return. Individual who is single, etc. Net income of $1,000 or over. If married and liv- ing with husband or wife. Net income of $2,500 or over. Gross income of $5,000 or over. case of a common carrier by railroad subject to the Interstate Com- merce Act and jointly owned or controlled directly or indirectly by two or more common carriers by railroad subject to said Act. PUBLICITY OF RETURNS SEC. 21. (a) SECRECY OF RETURNs. -Except to any official of the District, having a right thereto in his official capacity, it shall be unlawful for any officer or employee of the District to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any report or return under this title. (b) WHEN COPIES MAY BE FURNISHED.- Neither the original nor a copy of the return desired for use in litigations in court shall be fur- nished where the District of Columbia is not interested in the result whether or not the request is contained in an order of the court: Provided, That nothing herein shall be construed to prevent the fur- nishing to a taxpayer of a copy of his return upon the payment of a fee of $1. (c) RECIPROCAL EXCHANGE OF INFORMATION WITH STATES. -Notwith- standing the provisions of this section, the assessor may permit the proper officer of any State imposing an income tax or his authorized representative to inspect income-tax returns, filed with the assessor or may furnish to such officer or representative a copy of any income- tax return provided such State grants substantially similar privileges to the assessor or his representative or to the proper officer of the District charged with the administration of this title. (d) PUBLICATION OF STATISTICS.- Nothing herein shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports and the items thereof, or of the publication of delinquent lists showing the names of taxpayers who have failed to pay their taxes at the time and in the manner provided by law, together with any relevant information which in the opinion of the assessor may assist in the collection of such delinquent taxes. (e) PENALTIES FOR VIOLATION OF THIS SECTION.-Any offense against the provisions of this section shall be a misdemeanor and shall be punishable by a fine not exceeding $1,000 or imprisonment for six months, or both, in the discretion of the court. RETURNS To BE PRESERVED SEC. 22. Reports and returns received by the assessor under the pro- visions of this title shall be preserved for six years and thereafter until the assessor orders them to be destroyed. FIDUCIARY RETURNS SEC. 23. (a) REQUIREMENT OF RETTrRN.-Every fiduciary (except a receiver appointed by authority of law in possession of part only of the property of an individual) shall make under oath a return for any of the following individuals, estates, or trusts for which he acts, stating specifically the items of gross income thereof and the deduc- tions and credits allowed under this title and such other information for the purpose of carrying out the provisions of this title as the Commissioners may by regulations prescribe: (1) Every individual having a net income for the taxable year of $1,000 or over, if single, or if married and not living with husband and wife; (2) Every individual having a net income for the taxable year of $2,500 or over, if married and living with husband or wife; (3) Every individual having a gross income for the taxable year of $5,000 or over, regardless of the amount of his net income; 1096 [53 STAT.

�