 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...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... | |
 | 1939 - 1522 pages
...estimated tax, under such rules and regulations as he shall prescribe with the' approval of the Secretary. surtax net Income, and the Victory tax net Income shown on the taxpayer's for more than six months. (f) Persons under disability. If the taxpayer Is unable to make his own declaration,... | |
 | 1941 - 1688 pages
...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... | |
 | United States. Board of Tax Appeals - 1939 - 1380 pages
...returns, under such rules and regulations as be 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. • This return bore no indication that petitioners claimed the right to... | |
 | 1940 - 1806 pages
...returns, under such rules and regulations as he shall prescribe with the approval of the Secretary. ipment for nonmembers for more than six months. (b) To whom return made. — (1) Individuals. — Returns (other than corporation... | |
 | 1939 - 1030 pages
...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) INDIV1DUALS. Returns (other than corporation... | |
 | United States - 1953 - 1744 pages
...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. (l»> To whom return made — (1) Individuals. Returns (other than corporation... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...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. [See also section 3804 and note thereto.] (b) To WHOM RETURN MADE. — (1)... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...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. Sec. 53. (b) To whom return made. — Sec. 53. (b) (1) Individuals — Returns... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...returns, under such rule 37 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. [For postponement of time for filing returns, by reason of war, see section... | |
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Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. 
