Page:United States Statutes at Large Volume 68A.djvu/779

 CH. 61—INFORMATION AND RETURNS

739

(d) AMENDMENT OF DECLARATION.—A corporation may make amendments of a declaration filed during the taxable year under regulations prescribed by the Secretary or his delegate. (e) SHORT TAXABLE Y E A R. — A corporation with a taxable year of less than 12 months shall make a declaration in accordance with regulations prescribed by the Secretary or his delegate. (f) APPLICABILITY.—This section shall apply only with respect to taxable years ending on or after December 31, 1955. SEC. 6017. SELF-EMPLOYMENT

TAX RETURNS.

Every individual (other than a nonresident alien individual) having net earnings from self-employment of $400 or more for the taxable year shall make a return with respect to the self-employment tax imposed by chapter 2. In the case of a husband and wife filing a joint return under section 6013, the tax imposed by chapter 2 shall not be computed on the aggregate income but shall be the sum of the taxes computed under such chapter on the separate self-employment income of each spouse. Subpart C—Estate and Gift Tax Returns ilJ]U

Sec. 6018. Estate tax returns. Sec. 6019. Gift tax returns.

SEC. 6018. ESTATE TAX RETURNS. (a) R E T U R N S BY E X E C U TO R. — (1) CITIZENS OR RESIDENTS.—In all cases where the gross estate

at the death of a citizen or resident exceeds $60,000, the executor shall make a return with respect to the estate tax imposed by subtitle B. (2) NONRESIDENTS NOT CITIZENS OF THE UNITED STATES.—In

the case of the estate of every nonresident not a citizen of the United States if that part of the gross estate which is'situated in the United States exceeds $2,000, the executor shall make a return with respect to the estate tax imposed by subtitle B. (b) R E T U R N S BY BENEFICIARIES.—If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein. Upon notice from the Secretary or his delegate such person shall in like manner make a return as to such part of the gross estate. SEC. 6019. GIFT TAX RETURNS.

(a) IN GENERAL.—Any individual who in any calendar year makes any transfers by gift (except those which under section 2503(b) are not to be included in the total amount of gifts for such year) shall make a return with respect to the gift tax imposed by subtitle B. (b) T E N A N C Y BY THE E N T I R E T Y. — For provisions relating to requirement of return in the case of election as to the treatment of gift by creation of tenancy by the entirety, see section 2515(c).

§ 6019(b)

�