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Act of 1917.

196 Sec. 252, p. 302.

Act of 1916.

Act of 1913.

Act of 1924.

tax found due upon any such redetermination; and the bond herein prescribed shall contain such further conditions as the Commissioner may require.

SEC. 222. (c) The credits provided for in subdivision (a) of this section may, at the option of the taxpayer and irrespective of the method of accounting employed in keeping his books, be taken in the year in which the taxes of the foreign country or the possession of the United States accrued, subject, however, to the conditions prescribed in subdivision (b) of this section. If the taxpayer elects to take such credits in the year in which the taxes of the foreign country or the possession of the United States accrued, the credits for all subsequent years shall be taken upon the same basis.

SEC. 222. (d) These credits shall be allowed only if the taxpayer furnishes evidence satisfactory to the Commissioner showing the amount of income derived from sources without the United States, and all other information necessary for the verification and computation of such credits.

INDIVIDUAL RETURNS.

SEC. 223. (a) The following individuals shall each make under oath a return stating specifically the items of his gross income and the deductions and credits allowed under this title

(1) Every individual having a net income for the taxable year

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amount of tax found due upon found due upon any such reany such redetermination; and determination; and the bond the bond herein prescribed shall herein prescribed shall contain contain such further conditions such further conditions as the as the Commissioner may re- Commissioner may require. quire.

SEC. 222. (c) These credits SEC. 222. (c) These credits shall be allowed only if the tax-shall be allowed only if the taxpayer furnishes evidence satis- payer furnishes evidence satisfactory to the Commissioner showing the amount of income derived from sources without the United States, and all other information necessary for the verification and computation of such credits.

SEC. 222. (d) If the taxpayer makes a return for a fiscal year beginning in 1920 and ending in 1921, the credit for the entire fiscal year shall, notwithstanding any provision of this Act, be determined under the provisions of this section; and the Commissioner is authorized to disallow, in whole or part, any such credit which he finds has already been taken by the taxpayer.

INDIVIDUAL RETURNS.

SEC. 223. (a) That the following individuals shall each make under oath a return stating specifically the items of his gross income and the deductions and credits allowed under this title

(1) Every individual having a net income for the taxable

197 The oath in making returns required by Sec. 223, Act of 1918, may be administered by any person au

factory to the Commissioner showing the amount of income derived from sources within such foreign country or such possession of the United States, and all other information necessary for the computation of such credits.

INDIVIDUAL RETURNS.

SEC. 223. That every individual having a net income for the taxable year of $1,000 or over if single or if married and not living with husband or wife, or of $2,000 or over if married and living with husband or wife, shall make under oath197 a re

U. S. v.

thorized by local law to administer oaths. Benowitz, (D. C., S. D. N. Y. 1919) 262 Fed. 223.

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Act of 1924.

of $1,000 or over, if single, or if married and not living with husband or wife;

(2) Every individual having a net income for the taxable year of $2,500 or over, if married and living with husband or wife; and

(3) Every individual having a gross income for the taxable year of $5,000 or over, regardless of the amount of his net in

come.

SEC. 223. (b) If a husband and wife living together have an aggregate net income for the taxable year of $2,500 or over, or an aggregate gross income for such year of $5,000 or over—

(1) Each shall make such a return, or

(2) The income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income.

Act of 1921.

year of $1,000 or over, if single, turn
or if married and not living
with husband or wife;

(2) Every individual having
a net income for the taxable year
of $2,000 or over, if married
and living with husband or wife;
and

(3) Every individual having a gross income for the taxable year of $5,000 or over, regardless of the amount of his net income.

SEC. 223. (b) If a husband and wife living together have an aggregate net income for the taxable year of $2,000 or over, or an aggregate gross income for such year of $5,000 or over—

(1) Each shall make such a return, or

(2) The income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income.

SEC. 223. (c) 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

Act of 1918.

stating specifically the items of his gross income and the deductions and credits allowed by this title. If a husband and wife living together have an aggregate net income of $2,000 or over, each shall make such a return unless the income of each is included in a single joint return.

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 per

SEC. 223. (c) 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 tax-person or property of such tax-son or property of such tax

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