Page:United States Statutes at Large Volume 58 Part 1.djvu/263

 58 STAT.] 78TH CONG. , 2D SESS.-CH. 210-MAY 29, 1944 "(C) after September 1 of the taxable year, the declara- tion shall be filed on or before January 15 of the succeeding taxable year. "(2) AMENDMENT OF DECLARATION.-An individual may make amendments of a declaration filed during the taxable year under this subsection, under regulations prescribed by the Commissioner with the approval of the Secretary. If so made, such amend- ments may be filed on or before the fifteenth day of the last month of any quarter of the taxable year subsequent to that in which the declaration was filed and in which no previous amend- ment has been filed, except that in the case of an amendment filed after September 15 of the taxable year, it may be filed on or before January 15 of the succeeding taxable year. Declarations and amendments thereof shall be filed with the collector specified insection 53 (b) (1). "(3) REruRN AS DECLARATION OR AMENDMENT. -If on or before January 15 of the succeeding taxable year the taxpayer files a return, for the taxable year for which the declaration is required, and pays in full the amount computed on the return as payable, then, under regulations prescribed by the Commissioner with the approval of the Secretary- "(A) If the declaration is not required to be filed during the taxable year, but is required to be filed on or before such January 15, such return shall, for the purposes of this chap- ter be considered as such declaration; and "(B) If the tax shown on the return (reduced by the credits under sections 32 and 35) is greater than the estimated tax shown in a declaration previously made, or in the last amendment thereof, such return shall, for the purposes of this chapter, be considered as the amendment of the declaration permitted by paragraph (2) to be filed on or before such January 15. "(e) EXTENSION OF TIMI. -The Commissioner may grant a reason- able extension of the time for filing declarations and paying the esti- mated tax, under such rules and regulations as he shall prescribe with the approval of the Secretary. Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. "(f) PERSONS UNDER DISABILITY.-If the taxpayer is unable to make his own declaration, the declaration shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer. "(g) SIGNATURE PRESUMED CoRRECr.- T he fact that an individual's name is signed to a filed declaration shall be prima facie evidence for all purposes that the declaration was actually signed by him. "(h) PUBLICrrY OF DECLARATION.-For the purposes of section 55 (relating to publicity of returns), a declaration of estimated tax shall be held and considered a return under this chapter. "SEC. 59. PAYMENT OF ESTIMATED TAX. "(a) IN GENERAL. -T he estimated tax shall be paid as follows: "(1) If the declaration is filed on or before March 15 of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid at the time of the filing of the declaration, the second and third on June 15 and September 15, respectively, of the taxable year, and the fourth on January 15 of the succeeding taxable year. "(2) If the declaration is filed after March 15 and not after June 15 of the taxable year, and is not required by section 58 (d) to be filed on or before March 15 of the taxable year, the esti- 243 53 Stat. 28. 26U.8.C. 53(b) (1). 53 Stat. 24; 56 Stat. 893. 26U.S.C.§32; Supp. III, 35. Supra. 53 Stat. 29. 26U.S.C.i55; Supp. III, § 55. Pst, p. 245. Ante, p. 242.

�