Page:United States Statutes at Large Volume 68A.djvu/791

 CH. 61

INFORMATION

AND RETURNS

751

(e) FISCAL Y E A E S. — I n the application of this section to the case of a taxable year beginning on any date other than January 1, there shall be substituted, for the months specified in this section, the months which correspond thereto. SEC. 6074. TIME FOR FILING DECLARATIONS OF ESTIMATED INCOME TAX BY CORPORATIONS. (a) G E N E E A L RULE. — The declaration of estimated tax required of

corporations by section 6016 shall be filed on or before the 15th day of the 9th month of the taxable year, except that if the requirements of section 6016 are first met after the last day of the 8th month and before the 1st day of the 12th month of the taxable year, the declaration shall be filed on or before the 15th day of the 12th month of the taxable year. (b) AMENDMENT.—If a declaration is filed before the 15th day of the 12 th month of the taxable year, an amendment of such declaration may be filed on or before such day. (c) SHOET TAXABLE Y E A E. — 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. SEC. 6075. TIME FOR FILING ESTATE AND GIFT TAX RETURNS. (a) ESTATE T A X R E T U E N S. — R e t u r n s made under section 6018(a)

(relating to estate taxes) shall be filed within 15 months after the date of the decedent's death. (b) G I F T T A X R E T U E N S. — R e t u r n s made under section 6019 (relating to gift taxes) shall be filed on or before the 15 th day of April following the close of the calendar year. PART VI—EXTENSION OF TIME FOR FILING RETURNS Sec. 6081. Extension of time for filing returns. SEC. 6081. EXTENSION OF TIME FOR FILING RETURNS. (a) G E N E E A L RULE. — The Secretary or his delegate may grant

a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months. (b) AUTOMATIC

EXTENSION

FOE

CORPORATION

INCOME

TAX

RETUENS.—An extension of 3 months for the filing of the return of income taxes imposed by subtitle A shall be allowed any corporation if, in such manner and at such time as the Secretary or his delegate may by regulations prescribe, there is filed on behalf of such corporation the form prescribed by the Secretary or his delegate, and if such corporation pays, on or before the date prescribed for payment of the tax, the amount properly estimated as its tax or the first installment thereof required under section 6152; but this extension may be terminated at any time by the Secretary or his delegate by mailing to the taxpayer notice of such termination at least 10 days prior to the date for termination fixed in such notice. (c) POSTPONEMENT BY REASON OF W A E. — For time for performing certain acts postponed by reason of war, see section 7508.

§ 6081 (c)

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