Page:United States Statutes at Large Volume 68A.djvu/790

 750

INTERNAL REVENUE CODE OF 1954

dividuals (other than those whose wages are subject to withholding under chapter 24) and foreign corporations (other than those having an office or place of business in the United States) under section 6012 on the basis of a calendar year shall be filed on or before the 15th day of June following the close of the calendar year and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the 6th month following the close of the fiscal year. (d) R E T U R N S OF E X E M P T COOPERATIVE ASSOCIATIONS.—In the case of income tax returns of exempt cooperative associations taxable under the provisions of section 522, returns made on the basis of a calendar year shall be filed on or before the 15th day of September following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the 9th month following the close of the fiscal year. (e) INCOME T A X D U E D A T E S POSTPONED IN C A S E OF C H I N A TRADE

ACT CORPORATIONS.—In the case of any taxable year beginning after December 31, 1948, and ending before October 1, 1956, no Federal income tax return of any corporation organized under the China Trade Act, 1922 (42 Stat. 849, U.S.C. title 15, chapter 4), as amended, shall become due until December 31, 1956, b u t only with respect to any such corporation and any such taxable year which the Secretary or his delegate may determine reasonable under the circumstances in China pursuant to such regulations as may be prescribed. Such due date shall be subject to the power of the Secretary or his delegate to extend the time for filing such return, as in other cases. SEC. 6073. TIME FOR FILING DECLARATIONS OF ESTIMATED INCOME TAX BY INDIVIDUALS. (a) INDIVIDUALS OTHER T H A N FARMERS.—Declarations of esti-

mated tax required by section 6015 from individuals not regarded as farmers for the purpose of that section shall be filed on or before April 15 of the taxable year, except that if the requirements of section 6015 are first met— (1) After April 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year, or (2) After June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year, or (3) After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding taxable year. (b) FARMERS.—Declarations of estimated tax required by section 6015 from individuals whose estimated gross income from farming (including oyster farming) for the taxable year is at least two-thirds of the total estimated gross income from all sources for the taxable year may, in lieu of the time prescribed in subsection (a), be filed at any time on or before January 15 of the succeeding taxable year. (c) AMENDMENT.—An amendment of a declaration may be filed in any interval between installment dates prescribed for that taxable year, b u t only one amendment may be filed in each such interval. (d) SHORT TAXABLE Y E A R S. — The application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Secretary or his delegate.

§ 6072(c)

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