Page:United States Statutes at Large Volume 68A.djvu/33

 TABLE OF CONTENTS

XXXIII

C H A P T E B 6 1. Information and R e t u r n s — C o n t i n u e d SUBCHAPTER A. R e t u r n s and records—Continued Part III. Information r e t u r n s — C o n t i n u e d Subpart C. Information regarding wages p a i d employees. Sec. 6051. Receipts for employees Part IV. Signing and verifying of r e t u r n s and other documents. Sec. 6061. Signing of r e t u r n s and other documents Sec. 6062. Signing of corporation returns ••: _ Sec. 6063. Signing of partnership returns l:i T Sec. 6064. Signature presumed a u the n t i c ,; Sec. 6065. Verification of returns Part V. Time for filing r e t u r n s and other documents. Sec. 6071. Time for filing r e t u r n s and other d o c u m e n t s Sec. 6072. Time for filing income tax returns Sec. 6073. T i m e for filing declarations of estimated in;TT come tax by individuals Sec. 6074. T i m e for filing declarations of estimated income tax by corporations Sec. 6075. T i m e for filing e s t a t e and gift tax returns^ Part VI. Extension of time for filing r e t u r n s. Sec. 6081. Extension of time for filing r e t u r n s Part VII. Place for filing r e t u r n s or other documents. Sec. 6091. Place for filing r e t u r n s or other d o c u m e n t s. _ SUBCHAPTER B. jNIiscellaneous provisions. Sec. 6101. Period covered by r e t u r n s or other documents TT" Sec. 6102. C o m p u t a t i o n s on r e t u r n s or other documents Sec. 6103. Publicity of r e t u r n s and lists of taxpayers Sec. 6104. Publicity of information required from certain exempt organizations and certain trusts Sec. 6105. Compilation of relief from excess profits tax cases ''" ' Sec. 6106. Publicity of unemployment tax returns Sec. 6107. List of special taxpayers for public inspection Sec. 6108. Publication of statistics of income Sec. 6109. Cross references C H A P T E R 62. Time and Place for Paying Tax. SUBCHAPTER A. Place a a d due date for payment of tax.

Sec. 6151. Time and place for paying tax shown on returns Sec. 6152. Installment payments Sec. 6153. Installment payments of estimated income tax by individuals Sec. 6154. Installment payments of estimated income tax by corporations Sec. 6155. Payment on notice and demand Sec. 6156. Payment of taxes under provisions of the tariff Act SUBCHAPTER B. Extensions of time for payment. Sec. 6161. Extension of time for paying tax Sec. 6162. Extension of time for payment of tax on gain a t t r i b u t a b l e to liquidation of personal holding companies Sec. 6163. Extension of time for payment of estate tax on value of reversionary or remainder interest in property Sec. 6164. Extension of time for payment of taxes by „ corporations expecting carrybacks Sec. 6165. Bonds where time to pay tax or deficiency has ... been extended

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