Taxable Years Beginning in 1945 Sec. 58. (d) (3) Return as declaration or amendment. Same as 1944. Sec. 58. (e) Extension of time. Same as 1944. Sec. 58. (f) Persons under disability. Same as 1944. Taxable Years Beginning in 1944 able year, it may be filed on or before January 15 of the succeeding taxable year. Declarations and amendments thereof shall be filed with the collector specified in section 53 (b) (1). Sec. 58. (d) (3) Return as declaration or amendment.-If on or before January 15 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 Commissioner with the approval of the Secretary (A) If the declaration is not required to be filed during the taxable year, but is required to be filed on or before such January 15, such return shall, for the purposes of this chapter, be considered as such declaration; and (B) If the tax shown on the return (reduced by the credits under sections 32 and 35) is greater than the estimated tax shown in a declaration previously made, or in the last amendment thereof, such return shall, for the purposes of this chapter, be considered as the amendment of the declaration permitted by paragraph (2) to be filed on or before such January 15. Sec. 58 (d), I. R. C., supra, amended by Sec. 13 (a), I. I. T. A. of 1944 to read as above. Sec. 2 of said Act makes amendment applicable to taxable years beginning after Dec. 31, 1943. For Sec. 58 (d) before amendment see Ninth Edition, p. 184. Sec. 58. (e) Extension of time. -The Commissioner may grant a reasonable extension of the time for filing declarations and paying the estimated tax, 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. Sec. 58. (f) Persons under disability. If the taxpayer is unable to make his own declaration, the declaration 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. Taxable Years Beginning before 1944 Sec. 58. (e) Extension of time. Section originated 1943 as For any amendments prior to Ninth Edition, p. 184. Sec. 58. (f) Persons under disability. Section originated 1943 as For any amendments prior to Ninth Edition, p. 185. 6 Sec. 13 (d) and (e), Individual Income Tax Act of 1944, reads as follows: "(d) SPECIAL RULE FOR 1944.-The provisions of section 58 and 59 of such Code, as amended by this Act, shall be subject to the following modifications with respect to declaration and payment of estimated tax for the calendar year 1944: (1) TIME FOR FILING DECLARATION.-If the requirements of section 58 (a) of such Code, without regard to its amendment by this Act, are first met before April 1, 1944, the declaration shall be filed on or before April 15, 1944, and if such requirements are first met after March 31, 1944, and before June 2, 1944, the declaration shall be filed on or before June 15, 1944. (2) PAYMENT OF ESTIMATED TAX.-If the declaration is filed on or before April 15, 1944, then (even though such declaration under existing law or under paragraph (1) of this subsection was not required to be filed before June 15, 1944) the estimated tax shall be paid in four equal installments and at the times provided in section 59 (a) (1) of such Code, as amended by this Act. If the declaration is filed after April 15, 1944, and not after June 15, 1944 (and is not required by paragraph (1) to be filed on or before April 15), the estimated tax shall be paid in three equal installments and at the times provided in section 59 (a) (2) of such Code, as amended by this Act. The rule provided in section 59 (a) (5) of such Code, as amended by this Act, shall apply with respect to declarations filed after the time prescribed in paragraph (1) of this subsection. "(e) PENALTY FOR UNDERESTIMATE FOR 1944. For the purposes of section 294 (d) (2) (relating to underestimate of estimated tax), in the case of a taxpayer filing a declaration for a taxable year beginning in the calendar year 1944 the term "80 per centum of the tax" as appearing in such subsection shall be taken to refer to 80 per centum of whichever of the following is the lesser: (1) a tax computed under the law applicable to such taxable year without regard to the amendments made by this Act, and (2) a tax computed under such law as amended by this Act." Taxable Years Sec. 59. (a) (2) If the declaration is filed after March 15 and not after June 15 of the taxable year, and is not required by section 58 (d) to be filed on or before March 15 of the taxable year, the estimated tax shall be paid in three equal installments. The first installment shall be paid at the time of the filing of the declaration, the second on September 15 of the taxable year, and the third on January 15 of the succeeding taxable year. Sec. 59. (a) (3) If the declaration is filed after June 15 and not after September 15 of the taxable year, and is not required by section 58 (d) to be filed on or before June 15 of the taxable year, the estimated tax shall be paid in two equal installments. The first installment shall be paid at the time of the filing of the declaration, and the second on January 15 of the succeeding taxable year. Sec. 59. (a) (4) If the declaration is filed after September 15 of the taxable year, and is not required by section 58 (d) to be filed on or before September 15 of the taxable year, the estimated tax shall be paid in full at the time of the filing of the declaration. Sec. 59. (a) (5) If the declaration is filed after the time prescribed in section 58 (d) (including cases in which an extension of time for filing the declaration has been granted under section 58 (e)), paragraphs (2), (3), and (4) of this subsection shall not apply, and there shall be paid at the time of such filing all installments of estimated tax which would have been payable on or before such time if the declaration had been filed within the time prescribed in section 58 (d), and the remaining installments shall be paid at the times at which, and in the amounts in which, they would have been payable if the declaration had been so filed. Taxable Years Sec. 59. (b) Amendments of Sec. 59. (b) Amendments of declaration. If any amendment declaration. of a declaration is filed, the remaining installments, if any, shall be Same as 1944. Taxable Years Beginning in 1946 and 1947 Sec. 59. (b) Amendments of declaration. Same as 1944. Taxable Years Beginning in 1945 Sec. 59. (b) Amendments of declaration. Same as 1944. Taxable Years Beginning in 1944 Sec. 59. (a) (2) If the declaration is filed after March 15 and not after June 15 of the taxable year, and is not required by section 58 (d) to be filed on or before March 15 of the taxable year, the estimated tax shall be paid in three equal installments. The first installment shall be paid at the time of the filing of the declaration, the second on September 15 of the taxable year, and the third on January 15 of the succeeding taxable year. Sec. 59. (a) (3) If the declaration is filed after June 15 and not after September 15 of the taxable year, and is not required by section 58 (d) to be filed on or before June 15 of the taxable year, the estimated tax shall be paid in two equal installments. The first installment shall be paid at the time of the filing of the declaration, and the second on January 15 of the succeeding taxable year. Sec. 59. (a) (4) If the declaration is filed after September 15 of the taxable year, and is not required by section 58 (d) to be filed on or before September 15 of the taxable year, the estimated tax shall be paid in full at the time of the filing of the declaration. Sec. 59. (a) (5) If the declaration is filed after the time prescribed in section 58 (d) (including cases in which an extension of time for filing the declaration has been granted under section 58 (e)), paragraphs (2), (3), and (4) of this subsection shall not apply, and there shall be paid at the time of such filing all installments of estimated tax which would have been payable on or before such time if the declaration had been filed within the time prescribed in section 58 (d), and the remaining installments shall be paid at the times at which, and in the amounts in which, they would have been payable if the declaration had been so filed. Sec. 59. (b) Amendments of declaration. If any amendment of a declaration is filed, the remaining installments, if any, shall be Taxable Years Beginning before 1944 |