(3) Different taxable years.

No joint return shall be made if the husband and wife have different taxable years; except that if such taxable years begin on the same day and end on different days because of the death of either or of both, then the joint return may be made with respect to the taxable year of each. The above exception shall not apply if the surviving spouse remarries before the close of his taxable year, nor if the taxable year of either spouse is a fractional part of a year under section 47 (a).

(4) Joint return after death.

In the case of the death of one spouse or both spouses the joint return with respect to the decedent may be made only by his executor or administrator; except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both himself and the decedent if (A) no return for the taxable year has been made by the decedent, (B) no executor or administrator has been appointed, and (C) no executor or administrator is appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse, the executor or administrator may disaffirm such joint return by making, within one year after the last day prescribed by law for filing the return of the surviving spouse, a separate return for the taxable year of the decedent with respect to which the joint return was made, in which case the return made by the survivor shall constitute his separate return.

(5) Determination of status.

For the purposes of this section

(A) the status as husband and wife of two individuals having taxable years beginning on the same day shall be determined

(i) if both have the same taxable year-as of the close of such year; and

(ii) if one dies before the close of the taxable year of the other-as of the time of such death; and

(B) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married. (6) Tax in case of joint return.

For determination of combined normal tax and surtax under section 11 and section 12 (b) in case of joint return under this subsection, see section 12 (d). For tax in case of joint return of husband and wife electing to pay the tax under Supplement T, see section 400.

(c) Persons under disability.

If the taxpayer is unable to make his own return, the return 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. (d) Repealed. Aug. 27, 1949, ch. 517, §4 (b), 63 Stat. 668.

(e) Fiduciaries.

For returns to be made by fiduciaries, see section 142.

(f) Tax computed by collector in case of wage

earners.

(1) Return requirements.

An individual entitled to elect to pay the tax imposed by Supplement T whose gross income is less than $5,000 and is entirely from one or more of the following sources: Remuneration for services performed by him as an employee, dividends, or interest; and whose gross income from sources other than wages, as defined in section 1621 (a), does not exceed $100, shall at his election be relieved, by using the form prescribed as the form for the return for the purposes of this subsection, from showing on the return the tax imposed by this chapter. In such case the tax shall be computed by the collector. In the case of a head of a household electing the benefits of this subsection, the tax shall be computed by the collector under Supplement T without regard to the taxpayer's status as head of a household. (2) Result of computation.

After the collector has computed the tax, he shall mail to the taxpayer a notice stating the amount determined by the collector as payable and making demand therefor.

(3) Regulations.

The Commissioner with the approval of the Secretary shall prescribe regulations for carrying out this subsection, and such regulations may provide for the application of the rules of this subsection to cases where the gross income includes items other than those enumerated in paragraph (1), to cases where the gross income from sources other than wages on which the tax has been withheld at the source is more than $100 but not more than $200, and to cases where the gross income is $5,000 or more but not more than $5,200. Such regulations shall provide (A) for the application of this subsection in the case of husband and wife, including provisions determining when a joint return under this subsection may be permitted or required and what constitutes a joint return, whether the liability shall be joint and several, and whether one spouse may make return under this subsection and the other without regard to this subsection, and (B) whether and the extent to which the benefits of this subsection may be availed of, in the case of taxable years beginning in the calendar year 1944, by persons required to make or making payments of estimated tax with respect to any such taxable year.

(4) Method of election.

The election to have the benefits of this subsection shall be made by making return on the form prescribed as the form for the return for the purposes of this subsection. An election so made shall constitute an election to pay the tax imposed by Supplement T.

(g) Joint return after filing separate return. (1) In general.

If an individual has filed a separate return for a taxable year for which a joint return could have been made by him and his spouse under subsection (b) of this section, and the time prescribed by law

for filing the return for such taxable year has expired, such individual and his spouse may nevertheless make a joint return for such taxable year. A joint return filed by the husband and wife in such a case shall constitute the return of the husband and wife for such taxable year, and all payments, credits, refunds, or other repayments made or allowed with respect to the separate return of either spouse for such taxable year shall be taken into account in determining the extent to which the tax based upon the joint return has been paid.

(2) Payments required before joint return can be made.

A joint return can be made under paragraph (1) only if there is paid in full at or before the time of the filing of the joint return

(A) all amounts previously assessed with respect to either spouse for such taxable year;

(B) all amounts shown as the tax by either spouse upon his separate return for such taxable year; and (C) any amount determined, at the time of the filing of the joint return, as a deficiency with respect to either spouse for such taxable year if, prior to such filing, a notice under section 272 (a) of such deficiency has been mailed.

(3) Time for making joint return.

A joint return cannot be made under paragraph (1)—

(A) after the expiration of three years from the last date prescribed by law for filing the return for such taxable year (determined without regard to any extension of time granted to either spouse);

(B) after there has been mailed to either spouse, with respect to such taxable year, a notice of deficiency under section 272 (a), if the spouse, as to such notice, files a petition with the Tax Court of the United States within the time prescribed in such section;

(C) after either spouse has commenced a suit in any court for the recovery of any part of the tax for such taxable year; or

(D) after either spouse has entered into a closing agreement under section 3760 with respect to such taxable year, or after any civil or criminal case arising against either spouse with respect to such taxable year has been compromised under section 3761.

(4) Elections made in separate return.

If a joint return is made under this subsection, any election (other than the election to file a separate return) made by either spouse in his separate return for such taxable year with respect to the treatment of any income, deduction, or credit of such spouse shall not be changed in the making of the joint return where such election would have been irrevocable if the joint return had not been made.

(5) Death of spouse.

If a joint return is made under this subsection after the death of either spouse, such return with respect to the decedent can be made only by his executor or administrator.

(6) Additions to the tax.

Where the amount shown as the tax by the husband and wife on a joint return made under this subsection exceeds the aggregate of the amounts shown as the tax upon the separate return of each spouse

(A) Negligence.

If any part of such excess is attributable to negligence or intentional disregard of rules and regulations (but without intent to defraud) at the time of the making of such separate return, then 5 per centum of the total amount of such excess shall be assessed, collected, and paid in the same manner as if it were a deficiency;

(B) Fraud.

If any part of such excess is attributable to fraud with intent to evade tax at the time of the making of such separate return, then 50 per centum of the total amount of such excess shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section 3612 (d) (2). (7) Rules for application of sections 275 and 291.

For the purposes of section 275 (relating to period of limitations upon assessment and collection), and for the purposes of section 291 (relating to delinquent returns), a joint return made under this subsection shall be deemed to have been filed

(A) where both spouses filed separate returns prior to making the joint return-on the date the last separate return was filed (but not earlier than the last date prescribed by law for filing the return of either spouse);

(B) where only one spouse filed a separate return prior to the making of the joint return, and the other spouse had less than $600 of gross income for such taxable year-on the date of the filing of such separate return (but not earlier than the last date prescribed by law for the filing of such separate return); or

(C) where only one spouse filed a separate return prior to the making of the joint return, and the other spouse had gross income of $600 or more for such taxable year-on the date of the filing of such joint return.

(8) Rule for application of section 322.

For the purposes of section 322 (relating to refunds and credits), a joint return made under this subsection shall be deemed to have been filed on the last date prescribed by law for filing the return for such taxable year (determined without regard to any extension of time granted to either spouse). (9) Additional time for assessment.

If a joint return is made under this subsection, the period of limitations provided in sections 275 and 276 on the making of assessments and the beginning of distraint or a proceeding in court for collection shall with respect to such return include one year immediately after the date of the filing of such joint return (computed without regard to the provisions of paragraph (7) of this subsection). (10) Rule for application of section 3809 (a).

For the purposes of section 3809 (a) (relating to criminal penalties in the case of fraudulent returns)

the term "return" includes a separate return filed by a spouse with respect to a taxable year for which a joint return is made under this subsection after the filing of such separate return. (53 Stat. 27; June 25, 1940, 11:45 a. m., E. S. T., ch. 419, title I, § 7 (a), 54 Stat. 519; Sept. 20, 1941, 12:15 p. m., E. S. T., ch. 412, title I, § 112 (a), 55 Stat. 696; Oct. 21, 1942, 4:30 p. m., E. W. T., ch. 619, title I, §§ 131 (c) (1), 136 (a), 56 Stat. 828, 836; Feb. 25, 1944, 12:49 p. m., E. W. T., ch. 63, title I, § 105, 58 Stat. 31; May 29, 1944, 7 p. m., E. W. T., ch. 210, part I, § 11 (a, b); 58 Stat. 240; Apr. 2, 1948, 3:18 p. m., E. Ș. T., ch. 168, title II, § 202 (c) (1), title III, § 303, 62 Stat. 114, 115; Aug. 27, 1949, ch. 517, § 4 (b), 63 Stat. 668; Oct. 20, 1951, 2:07 p. m., E. S. T., ch. 521, title III, §§ 301 (b) (1), 312 (a), 65 Stat. 482, 488.)

DERIVATION

Act May 28, 1938, ch. 289, § 51, 52 Stat. 476.

AMENDMENTS

1951-Subsec. (f) (1) amended by act Oct. 20, 1951, § 301 (b) (1), to add the last sentence.

Subsec. (g) added by act Oct. 20, 1951, § 312 (a). 1949 Subsec. (d) repealed by act Aug. 27, 1949. 1948 Subsec. (a) amended by act Apr. 2, 1948, § 202 (c) (1), which struck out "$500" and inserted in lieu thereof "$600" to accommodate the increased exemptions under section 25 (b) of this title.

Subsec. (b) amended act Apr. 2, 1948, § 303, which provides for an extensive revision to reflect the changes made necessary by the income splitting plan.

1944 Subsecs. (a) and (b) amended generally by act May 29, 1944, to incorporate technical changes necessitated by amendments to section 25 and Supp. T of this title.

Subsec. (b) amended by act Feb. 25, 1944, which inserted "or if husband and wife have different taxable years" between "nonresident alien" and the period at the end thereof.

Subsec. (f) which was added by act Feb. 25, 1944, which struck out entire subsec. and inserted in lieu thereof a new subsec. (f).

1942-Subsec. (a) amended by act Oct. 21, 1942, which affected first paragraph and substituted "$500" for "$750" in subpar. (1) and "$1,200" for "$1,500" in subpars. (2) (A) and (B).

1941-Subsec. (a) amended by act Sept. 20, 1941. 1940 Subsec. (a) amended by act June 25, 1940.

EFFECTIVE DATE OF 1951 AMENDMENT

Section 301 (c) of act Oct. 20, 1951, amending subsec. (f) (1) provided that the amendment should be applicable with respect to taxable years ending after June 30, 1950.

Amendment adding subsec. (g) made applicable only with respect to taxable years beginning after Dec. 31, 1950 by section 312 (b) of Act Oct. 20, 1951.

EFFECTIVE DATE OF 1949 AMENDMENT

The repeal of subsec. (d) as applicable with respect to any return, statement, or document filed after Aug. 27, 1949, see note set out under section 3809 of this title.

EFFECTIVE DATE OF 1948 AMENDMENT

Section 203 of act Apr. 2, 1948, provided that amendments made by sections 201 and 202 of said act Apr. 2, 1948, to sections 23 (y), 25 (b) (1), (2), 51 (a), 58 (a), 142 (a), 147 (a), 163 (a) (1), and 1622 (h) (1) of this title should be applicable to taxable years beginning after Dec. 31, 1947, and that taxable years beginning in 1947 and ending in 1948 shall be governed by subsec. (d) of section 108 of this title.

Section 305 of act Apr. 2, 1948, provided in part that the amendment to this section by section 303 of said act Apr. 2, 1948, should be applicable to taxable years be

ginning after Dec. 31, 1947, and that it shall also be applicable to taxable years of both husband and wife beginning on the same day in 1947 if at least one of such taxable years ends in 1948, but if both taxable years begin in 1947 and end in 1948 then they shall be governed by section 108 (d) of this title.

EFFECTIVE DATE OF 1944 AMENDMENTS

Section 2 of act May 29, 1944, provided that the amendment of this section was made applicable to taxable years beginning after Dec. 31, 1943.

Section 101 of act Feb. 25, 1944, provided that the amendment of this section was made applicable to taxable years beginning after Dec. 31, 1943.

EFFECTIVE DATE OF 1942 AMENDMENT

Section 101 of act Oct. 21, 1942, provided that the amendment of this section was made applicable to taxable years beginning after Dec. 31, 1941.

EFFECTIVE DATE OF 1941 AMENDMENT

Section 118 of act Sept. 20, 1941, provided that the amendment of this section was made applicable only with respect to taxable years beginning after Dec. 31, 1940. EFFECTIVE DATE OF 1940 AMENDMENT

Act June 25, 1940, provided as follows: "The amendments made by this title (sections 1-9 of 1940 act), except the amendments made by section 5 (sections 143, 144 of Internal Revenue Code), shall be applicable only with respect to taxable years beginning after December 31, 1939", by section 9 of said act.

SIMILAR PROVISIONS

1936 June 22, 1936, ch. 690, § 51, 49 Stat. 1670. 1934-May 10, 1934, ch. 277, § 51, 48 Stat. 697. 1932-June 6, 1932, ch. 209, § 51, 47 Stat. 188. 1928-May 29, 1928, ch. 852, § 51, 45 Stat. 807. 1926-Feb. 26, 1926, ch. 27, § 223, 44 Stat. 37. 1924 June 2, 1924, ch. 234, § 223, 43 Stat. 280. 1921-Nov. 23, 1921, ch. 136, § 223, 42 Stat. 250. 1919-Feb. 24, 1919, ch. 18, § 223, 40 Stat. 1074. 1917-Oct. 3, 1917, ch. 63, § 3, 40 Stat. 301.

1916 Sept. 8, 1916, ch. 463, §§ 8, 19, 39 Stat. 761, 776, section 8 of said act amended by act Oct. 3, 1917, ch. 63, § 1204, 40 Stat. 331.

1913-Oct. 3, 1913, ch. 16, § II, D, 38 Stat. 168. ABOLITION OF EXISTING OFFICES AND CREATION OF NEW OFFICES

The office of Collector, provided for in section 3941 of this title, was abolished, effective at such time as the Secretary of the Treasury shall specify but in no event later than Dec. 1, 1952, and the winding up of the affairs of said officer was made subject to such provisions as said Secretary deems necessary, by 1952 Reorg. Plan No. 1, § 1, eff. Mar. 14, 1952, 17 F. R. 2243, 66 Stat. 823, set out as a note under section 3905 of this title; and the offices of "district commissioner of internal revenue", not exceeding twenty-five, and so many other offices, with titles to be determined by the Secretary of Treasury, not exceeding seventy, were established by section 2 (a) of said Plan.

TRANSFER OF FUNCTIONS

All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Commissioner of Internal Revenue and collector, referred to in this section, are officers of the Treasury Department. COMPUTATION OF TAX IN CASE OF CERTAIN JOINT RETURNS

Effective date of 1951 amendments with respect to computation of tax in case of certain joint returns, see note set out under section 12 of this title.

TREATY OBLIGATIONS Section 615 of act Oct. 20, 1915, provided that: "No amendment made by this Act [act Oct. 20, 1951] shall apply in any case where its application would be contrary to any treaty obligation of the United States."

Similar provisions were contained in the following acts: 1944-Feb. 25, 1944, 12:49 p. m., E. W. T., ch. 63, title I, § 136, 58 Stat. 53.

1942-Oct 21, 1942, 4:30 p. m., E. W. T., ch. 619, title I, § 109, 56 Stat. 808.

1941 Sept. 20, 1941, 12:15 p. m., E. S. T., ch. 412, title I, § 108, 55 Stat. 695.

1940-June 25, 1940, 11:45 a. m., E. S T., ch. 419, title I, § 8, 54 Stat. 520.

§ 52. Corporation returns—(a) Requirement.

Every corporation subject to taxation under this chapter shall make a return, stating specifically the items of its gross income and the deductions and credits allowed by this chapter and such other information for the purpose of carrying out the provisions of this chapter as the Commissioner with the approval of the Secretary may by regulations prescribe. The return shall be sworn to by the president, vice president, or other principal officer and by the treasurer, assistant treasurer, or chief accounting officer. In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control.

(b) Cross reference.

For provisions relating to consolidated returns. see section 141.

(53 Stat. 27; Oct. 21, 1942, 4:30 p. m., E. W. T., ch. 619, title I, § 159 (f), 56 Stat. 860.)

DERIVATION

Act May 28, 1938, ch. 289, § 52, 52 Stat. 476.

AMENDMENTS

1942-Subsec. (b) amended by act Oct. 21, 1942.

TRANSFER OF FUNCTIONS

All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Commissioner of Internal Revenue, referred to in this section, is an officer of the Treasury Department.

SIMILAR PROVISIONS

1936-June 22, 1936, ch. 690, § 52, 49 Stat. 1670. 1934-May 10, 1934, ch. 277, § 52, 48 Stat. 697. 1932-June 6, 1932, ch. 209, § 52, 47 Stat. 188. 1928-May 29, 1928, ch. 852, § 52, 45 Stat. 808. 1926-Feb. 26, 1926, ch. 27, § 239, 44 Stat. 45. 1924-June 2, 1924, ch. 234. § 239, 43 Stat. 287. 1921-Nov. 23, 1921, ch. 136. § 239, 42 Stat. 259. 1919-Feb. 24, 1919, ch. 18, § 239, 40 Stat. 1081. 1916 Sept. 8, 1916. ch. 463, § 13, 39 Stat. 770, as amended by act Oct. 3, 1917, ch. 63, § 1208, 40 Stat. 335.

1913-Oct. 3, 1913, ch. 16, § II, G, 38 Stat. 175.

§ 53. Time and place for filing returns—(a) Time for filing-(1) General rule.

Returns made on the basis of the calendar year shall be made on or before the fifteenth day of March following the close of the calendar year, except that in the case of the return of the fiduciary of an estate or trust, the return shall be made on or before the fifteenth day of April following the close of the calendar year. Returns made on the basis of & fiscal year shall be made on or before the fifteenth day of the third month following the close of the fiscal year, except that in the case of the return of the fiduciary of an estate or trust, the return shall be made on or before the fifteenth day of the fourth month following the close of the fiscal year.

(2) Extension of time.

The Commissioner may grant a reasonable extension of time for filing returns, 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.

(b) To whom return made-(1) Individuals.

Returns (other than corporation returns) shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland.

(2) Corporations.

Returns of corporations shall be made to the collector of the district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in the United States, then to the collector at Baltimore, Maryland. (53 Stat. 28; Sept. 23, 1950, 3:15 p. m., E. D. T., ch. 994, title II, § 205 (b) (1), 64 Stat. 536.)

DERIVATION

Act May 28, 1938, ch. 289, § 53, 52 Stat. 477.

AMENDMENTS

1950 Subsec. (a) (1) amended by act Sept. 23, 1950, § 205 (b) (1), which added exception clause to both sentences.

EFFECTIVE DATE OF 1950 AMENDMENT Amendment of subsection (a) (1) by act Sept. 23, 1950, as applicable only with respect to taxable years ending after Sept. 23, 1950, see note set out under section 56 of this title.

ABOLITION OF EXISTING OFFICES AND CREATION OF
NEW OFFICES

The office of Collector, provided for in section 3941 of this title, was abolished, effective at such time as the Secretary of the Treasury shall specify but in no event later than Dec. 1, 1952, and the winding up of the affairs of said officer was made subject to such provisions as said Secretary deems necessary, by 1952 Reorg. Plan No. 1, § 1, eff. Mar. 14, 1952, 17 F. R. 2243, 66 Stat. 823, set out as a note under section 3905 of this title; and the offices of "district commissioner of internal revenue", not exceeding twenty-five, and so many other offices, with titles to be determined by the Secretary of the Treasury not exceeding seventy, were established by section 2 (a) of said Plan.