(d) DEFINITIONS.-For purposes of this section-- (1) the status as husband and wife of two individuals having taxable years beginning on the same day shall be determined (A) if both have the same taxable year-as of the close of such year; and (B) if one dies before the close of the taxable year of the otheras of the time of such death; and (2) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married; and (3) if a joint return is made, the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several. SEC. 6014. INCOME TAX RETURN-TAX NOT COMPUTED BY TAXPAYER. (a) ELECTION BY TAXPAYER.-An individual entitled to elect to pay the tax imposed by section 3 whose gross income is less than $5,000 and includes no income other than remuneration for services performed by him as an employee, dividends or interest, and whose gross income other than wages, as defined in section 3401 (a), does not exceed $100, shall at his election not be required to show on the return the tax imposed by section 1. Such election shall be made by using the form prescribed for purposes of this section and shall constitute an election to pay the tax imposed by section 3. In such case the tax shall be computed by the Secretary or his delegate who shall mail to the taxpayer a notice stating the amount determined as payable. In determining the amount payable, the credit against such tax provided for by section 34 or 37 shall not be allowed. In the case of a head of household (as defined in section 1 (b)) or a surviving spouse (as defined in section 2 (b)) electing the benefits of this subsection, the tax shall be computed by the Secretary or his delegate without regard to the taxpayer's status as a head of household or as a surviving spouse. (b) REGULATIONS.-The Secretary or his delegate shall prescribe regulations for carrying out this section, and such regulations may provide for the application of the rules of this section to cases where the gross income includes items other than those enumerated by subsection (a), 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 for the application of this section in the case of husband and wife, including provisions determining when a joint return under this section may be permitted or required, whether the liability shall be joint and several, and whether one spouse may make return under this section and the other without regard to this section. SEC. 6015. DECLARATION OF ESTIMATED INCOME TAX BY INDIVIDUALS. (a) REQUIREMENT OF DECLARATION.-Every individual (other than a nonresident alien with respect to whose wages, as defined in section 3401 (a), withholding under chapter 24 is not made applicable, but including every alien individual who is a resident of Puerto Rico during the entire taxable year) shall make a declaration of his estimated tax for the taxable year if (1) the gross income for the taxable year can reasonably be expected to exceed (A) $5,000, in the case of (i) a single individual other than a head of a household (as defined in section 1 (b) (2)) or a surviving spouse (as defined in section 2 (b)); (ii) a married individual not entitled under subsection (b) to file a joint declaration with his spouse; or (iii) a married individual entitled under subsection (b) to file a joint declaration with his spouse, but only if the aggregate gross income of such individual and his spouse for the taxable year can reasonably be expected to exceed $10,000; or (B) $10,000, in the case of (i) a head of a household (as defined in section 1 (b) (2); or (ii) a surviving spouse (as defined in section 2 (b)); or (2) the gross income can reasonably be expected to include more than $200 from sources other than wages (as defined in section 3401 (a)). Notwithstanding the provisions of this subsection, no declaration is required if the estimated tax (as defined in subsection (c)) can reasonably be expected to be less than $40. (b) JOINT DECLARATION BY HUSBAND AND WIFE.-In the case of a husband and wife, a single declaration under this section may be made by them jointly, in which case the liability with respect to the estimated tax shall be joint and several. No joint declaration may be made if either the husband or the wife is a nonresident alien, if they are separated under a decree of divorce or of separate maintenance, or if they have different taxable years. If a joint declaration is made but a joint return is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them. (c) ESTIMATED TAX.-For purposes of this title, in the case of an individual, the term "estimated tax" means the amount which the individual estimates as the amount of the income tax imposed by chapter 1 for the taxable year, minus the amount which the individual estimates as the sum of any credits against tax provided by part IV of subchapter A of chapter 1. (d) CONTENTS OF DECLARATION.-The declaration shall contain such pertinent information as the Secretary or his delegate may by forms or regulations prescribe. (e) AMENDMENT OF DECLARATION.-An individual may make amendments of a declaration filed during the taxable year under regulations prescribed by the Secretary or his delegate. (f) RETURN AS DECLARATION OR AMENDMENT. If on or before January 31 (or February 15, in the case of an individual referred to in section 6073 (b), relating to income from farming) of the succeeding taxable year the taxpayer files a return, for the taxable year for which the declaration is required, and pays in full the amount computed on the return as payable, then, under regulations prescribed by the Secretary or his delegate (1) if the declaration is not required to be filed during the taxable year, but is required to be filed on or before January 15, such return shall be considered as such declaration; and (2) if the tax shown on the return (reduced by the sum of the credits against tax provided by part IV of subchapter A of chapter 1) is greater than the estimated tax shown in a declaration previously made, or in the last amendment thereof, such return shall be considered as the amendment of the declaration permitted by subsection (e) to be filed on or before January 15. In the application of this subsection in the case of a taxable year beginning on any date other than January 1, there shall be substituted, for the 15th or last day of the months specified in this subsection, the 15th or last day of the months which correspond thereto. (g) SHORT TAXABLE YEARS.-An individual with a taxable year of less than 12 months shall make a declaration in accordance with regulations prescribed by the Secretary or his delegate. (h) ESTATES AND TRUSTS.-The provisions of this section shall not apply to an estate or trust. (i) APPLICABILITY.-This section shall be applicable only with respect to taxable years beginning after December 31, 1954; and sections 58, 59, and 60 of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955. SEC. 6016. DECLARATIONS OF ESTIMATED INCOME TAX BY CORPO. RATIONS. (a) REQUIREMENT OF DECLARATION.-Every corporation subject to taxation under section 11 or 1201 (a), or subchapter L of chapter 1 (relating to insurance companies), shall make a declaration of estimated tax under chapter 1 for the taxable year if its income tax imposed by section 11 or 1201 (a), or such subchapter L, for such taxable year, reduced by the credits against tax provided by part IV of subchapter A of chapter 1, can reasonably be expected to exceed $100,000. (b) ESTIMATED TAX.-For purposes of this title, in the case of a corporation, the term "estimated tax" means the excess of— (1) the amount which the corporation estimates as the amount of the income tax imposed by section 11 or 1201 (a), or subchapter L of chapter 1, whichever is applicable, over (2) the sum of— (A) $100,000, and (B) the amount which the corporation estimates as the sum of any credits against tax provided by part IV of subchapter A of chapter 1. (c) CONTENTS OF DECLARATION.-The declaration shall contain such pertinent information as the Secretary or his delegate may by forms or regulations prescribe. (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 YEAR.-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 Sec. 6018. Estate tax returns. Sec. 6019. Gift tax returns. SEC. 6018. ESTATE TAX RETURNS. (a) RETURNS BY EXECUTOR. (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) RETURNS 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) TENANCY BY THE ENTIRETY. 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). Subpart D-Miscellaneous Provisions Sec. 6020. Returns prepared for or executed by Secretary. Sec. 6021. Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts SEC. 6020. RETURNS PREPARED for or EXECUTED BY SECRETARY. (a) PREPARATION OF RETURN BY SECRETARY.-If any person shall fail to make a return required by this title or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Secretary or his delegate may prepare such return, which, being signed by such person, may be received by the Secretary or his delegate as the return of such person. (b) EXECUTION OF RETURN BY SECRETARY. (1) AUTHORITY OF SECRETARY TO EXECUTE RETURN.-If any person fails to make any return (other than a declaration of estimated tax required under section 6015 or 6016) required by any internal revenue law or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Secretary or his delegate shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise. (2) STATUS OF RETURNS. Any return so made and subscribed by the Secretary or his delegate shall be prima facie good and sufficient for all legal purposes. SEC. 6021. LISTING BY SECRETARY OF TAXABLE OBJECTS OWNED BY NONRESIDENTS OF INTERNAL REVENUE DISTRICTS. Whenever there are in any internal revenue district any articles subject to tax, which are not owned or possessed by or under the care or control of any person within such district, and of which no list has been transmitted to the Secretary or his delegate, as required by law or by regulations prescribed pursuant to law, the Secretary or his delegate shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the Secretary or his delegate, shall be sufficient lists of such articles for all purposes. PART III-INFORMATION RETURNS Subpart A. Information concerning persons subject to special pro visions. Subpart B. Information concerning transactions with other persons. Subpart A-Information Concerning Persons Subject to Special Provisions Sec. 6031. Return of partnership income. Sec. 6032. Returns of banks with respect to common trust funds. Sec. 6034. Returns by trusts claiming charitable deductions under section 642 (c). Sec. 6035. Returns of officers, directors, and shareholders of foreign personal holding companies. Sec. 6036. Notice of qualification as executor or receiver. Sec. 6037. Return of electing small business corporation. Sec. 6038. Information with respect to certain foreign corporations SEC. 6031. RETURN OF PARTNERSHIP INCOME. Every partnership (as defined in section 761 (a)) shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowable by subtitle A, and such other information for the purpose of carrying out the provisions of subtitle A as the Secretary or his delegate may by forms and regulations prescribe, |