SEC. 6071. TIME FOR FILING RETURNS AND OTHER DOCUMENTS (68A Stat. 749): (b) Sept. 2, 1958, H.R. 7125, P.L. 85-859, § 204(1), 72 Stat. 1428: Amended Sec. 6071(b) 721 by deleting the period at the end and inserting in lieu thereof "and section 5142." Effective Date: September 3, 1958-the day following the date of enactment (Sept. 2, 1958). (Id., § 210(a)(1), 72 Stat. 1435.) SEC. 6072. TIME FOR FILING INCOME TAX RETURNS (68A Stat. 749-750): (d)....... (in full) Oct. 16, 1962, H.R. 10650, P.L. 87-834, § 17(b) (3), 76 Stat. 1051: "(d) RETURNS OF COOPERATIVE ASSOCIATIONS.-In the case of an income tax return of "(1) an exempt cooperative association described in section 1381(a)(1), or "(2) an organization described in section 1381 (a) (2) which is under an obligation to pay patronage dividends (as defined in section 1388 (a)) in an amount equal to at least 50 percent of its net earnings from business done with or for its patrons, or which paid patronage dividends in such an amount out of the net earn 721 Section 6071 originally read as follows (68A Stat. 749): "SEC. 6071. TIME FOR FILING RETURNS AND OTHER DOCUMENTS. "(a) GENERAL RULE.-When not otherwise provided for by this title, the Secretary or his delegate shall by regulations prescribe the time for filing any return, statement, or other document required by this title or by regulations. "(b) SPECIAL TAXES. "For payment of special taxes before engaging in certain trades and businesses, see section 4901." 722 Section 6072 originally read as follows (68A Stat. 749–750): "SEC. 6072. TIME FOR FILING INCOME TAX RETURNS. "(a) GENERAL RULE.-In the case of returns under section 6012, 6013, 6017, or 6031 (relating to income tax under subtitle A), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the fourth month following the close of the fiscal year, except as otherwise provided in the following subsections of this section. "(b) RETURNS OF CORPORATIONS.-Returns of corporations under section 6012 made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of the fiscal year. "(c) RETURNS BY CERTAIN NONRESIDENT ALIEN INDIVIDUALS AND FOREIGN CORPORATIONS.Returns made by nonresident alien individuals (other than those whose wages are subject to withholding under chapter 24) and foreign corporations (other than those having an office or place of business in the United States) under section 6012 on the basis of a calendar year shall be filed on or before the 15th day of June following the close of the calendar year and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the 6th month following the close of the fiscal year. "(d) RETURNS OF EXEMPT COOPERATIVE ASSOCIATIONS.-In the case of income tax returns of exempt cooperative associations taxable under the provisions of section 522, returns made on the basis of a calendar year shall be filed on or before the 15th day of September following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the 9th month following the close of the fiscal year. "(e) INCOME TAX DUE DATES POSTPONED IN CASE OF CHINA TRADE ACT CORPORATIONS.-In the case of any taxable year beginning after December 31, 1948, and ending before October 1, 1956, no Federal income tax return of any corporation organized under the China Trade Act, 1922 (42 Stat. 849, U. S. C., title 15, chapter 4), as amended, shall become due until December 31, 1956, but only with respect to any such corporation and any such taxable year which the Secretary or his delegate may determine reasonable under the circumstances in China pursuant to such regulations as may be precribed. Such due date shall be subject to the power of the Secretary or his delegate to extend the time for filing such return, as in other cases." SEC. 6072-Continued (d) (revised 1962)-Continued ings from business done with or for patrons during the most recent taxable year for which it had such net earnings, a return made on the basis of a calendar year shall be filed on or before the 15th day of September following the close of the calendar year, and a return made on the basis of a fiscal year shall be filed on or before the 15th day of the 9th month following the close of the fiscal year." Applicability: Taxable years of organizations described in section 1381(a) (as added by P.L. 87-834, § 17(a)) beginning after December 31, 1962. (Id., § 17(c) (1), 76 Stat. 1051. See n. 319, p. 505 above.) ANCILLARY PROVISIONS: June 25, 1959, H.R. 4245, P.L. 86–69, § 3(i), 73 Stat. 140: "(i) INCOME TAX RETURNS FOR 1958.-Every life insurance company subject to the tax imposed by section 802(a) of the Internal Revenue Code of 1954 (as amended by section 2 of this Act) shall, after the date of the enactment of this Act [June 25, 1959] and on or before September 15, 1959 (in lieu of at the time prescribed by section 6072(b) of such Code), make a return for its taxable year beginning in 1958 with respect to the tax imposed by such section (as amended by section 2 of this Act). The return required by this subsection for such taxable year shall constitute the return for such taxable year for all purposes of the Internal Revenue Code of 1954; and no return for such taxable year, with respect to the tax imposed by part I of subchapter L of chapter 1 of such Code (as in effect prior to the effective date of the amendment made by section 2 of this Act) [part I of such subch. L as amended by P.L. 84-429, § 2, p. 337 above], filed on or before the date of the enactment of this Act shall be considered for any of such purposes as a return for such taxable year. All payments made on or before the date of the enactment of this Act with respect to the tax for such taxable year imposed by part I of subchapter L of chapter 1 of such Code (as in effect prior to the effective date of the amendment made by section 2 of this Act), to the extent that such payments have not been credited or refunded, shall be deemed to be payments made on September 15, 1959, on account of the tax for such taxable year imposed by section 802(a) of such Code (as amended by section 2 of this Act). The provisions of section 6152(a)(1) of such Code [relating to privilege of corporations to make installment payments] shall not apply with respect to the tax for such taxable year imposed by section 802(a) of such Code (as amended by section 2 of this Act)." Applicability: Only taxable years beginning after December 31, 1957. (Id., § 4, 73 Stat. 141.) For the revision of Part I of Subchapter L of Chapter 1 of the Internal Revenue Code of 1954 by P.L. 86-69, § 2, see p. 339 above. Aug. 14, 1964, H.R. 2989, P.L. 88-428, § 1(9), 78 Stat. 437-438: Amended section 13 723 of the Missing Persons Act (March 7, 1942, Ch. 166, 56 Stat. 143; 50 U.S.C., App. 1001, 1013) to read as follows: "SEC. 13. Notwithstanding any other provision of law, in the case of any taxable year beginning after December 31, 1940, no Federal income tax return of, or payment of any Federal income tax by (1) a member of the uniformed services as defined in section 101 (3) and (23) of title 37, United States Code; or 723 Section 13 of the Missing Persons Act originally provided for deferment of Federal income tax returns and payments by "(a) any individual in the military or naval forces of the United States, or “(b) any civilian officer or employee of any department who at the time any such return or payment would otherwise become due, is a prisoner of war or is otherwise detained by any foreign government with which the United States is at war, or [Footnote 723 continued on following page] SEC. 6072-Continued ANCILLARY PROVISIONS (P.L. 88-428, § 1 (9))-Continued "(2) any civilian officer or employee of any department; who, at the time any such return or payment would otherwise become due, is absent from his duty station under the conditions specified in section 2 of this Act, shall become due until the earlier of the following dates "(A) the fifteenth day of the third month in which he ceased (except by reason of death or incompetency) to be absent from his duty station under the conditions specified in section 2 of this Act, unless before the expiration of that fifteenth day he again is absent from his duty station under the conditions specified in section 2 of this Act; or "(B) the fifteenth day of the third month following the month in which an executor, administrator, or conservator of the estate of the taxpayer is appointed. Such due date is prescribed subject to the power of the Secretary of the Treasury or his delegate to extend the time for filing such return or paying such tax, as in other cases, and to assess and collect the tax as provided in sections 6851, 6861, and 6871 of the Internal Revenue Code of 1954 in cases in which such assessment or collection is jeopardized and in cases of bankruptcy or receivership." Footnote 723-Continued. "(c) any individual in the military or naval forces of the United States serving on sea duty or outside the continental United States at the time any such return or payment would otherwise become due". The deferment of such returns and payments was originally "until one of the following dates, whichever is the earliest: "(1) the fifteenth day of the third month following the month in which he ceases (except by reason of death or incompetency) to be a prisoner of war, or to be detained by any foreign government with which the United States is at war, or to be a member of the military or naval forces of the United States serving on sea duty or outside the continental United States as the case may be, unless prior to the expiration of such fifteenth day he again is a prisoner of war, or is detained by any foreign government with which the United States is at war, or is a member of the military or naval forces of the United States serving on sea duty or outside the continental United States; "(2) the fifteenth day of the third month following the month in which the present war with Germany, Italy, and Japan is terminated as proclaimed by the President; or "(3) the fifteenth day of the third month following the month in which an executor, administrator, or conservator of the estate of the taxpayer is appointed." By the Act of Aug. 8, 1947 (Ch. 515, § 6, 61 Stat. 918) the date specified in the above paragraph (2) was changed to "December 31, 1947". The Selective Service Act of 1948 (June 24, 1948, Ch. 625, Title I, 62 Stat. 604) reactivated most of the provisions of the Missing Persons Act as amended, but did not reestablish the provisions of section 13. Section 2 of the Missing Persons Act (referred to in section 13 as amended above) originally related to any person "who is officially determined to be absent in a status of missing, missing in action, interned in a foreign country, captured by a hostile force, beleaguered by a hostile force, or besieged by a hostile force". Public Law 88-428, which reestablished section 13 of the Missing Persons Act in a new form, also amended section 2 of that Act by striking out "or" before "besieged by a hostile force" and adding after those words the words "or detained in a foreign country against his [their] will". The above-mentioned changes in the Missing Persons Act are described in House Report No. 411, 88th Congress, 1st Session, as follows (pp. 1-2): "The proposed amendments to the Missing Persons Act would add the words 'detained in a foreign country against his will' and would thus provide specific coverage in cold war situation for military and civilian personnel employed by the Federal Government who are in this situation. To assist further in an orderly and equitable administration of the Act, the amendments reestablish the former policy of deferment of Federal income tax reporting and payment during the period such personnel are in a missing status." SEC. 6073. TIME FOR FILING DECLARATIONS OF ESTIMATED INCOME TAX BY INDIVIDUALS (68A Stat. 750-751): Sept. 25, 1962, H.R. 6413, P.L. 87-682, § 1(c), 76 Stat. 575: Amended the heading of subsection (a) of section 6073 724 by inserting "OR FISHERMEN" after "FARMERS". (a).__ Do... (in part) (b)... Do.... (in part) Applicability: Only with respect to taxable years beginning after December 31, 1962. (Id., § 2, 76 Stat. 575.) Sept. 25, 1962, H.R. 6413, P.L. 87-682, § 1(b), 76 Stat. 575: "individuals not regarded as farmers" and inserting in lieu thereof "individuals regarded as neither farmers nor fishermen". Applicability: Only with respect to taxable years beginning after December 31, 1962. (Id., § 2, 76 Stat. 575.) Sept. 25, 1962, H.R. 6413, P.L. 87–682, § 1(c), 76 Stat. 575: Amended the heading of subsection (b) of section 6073 by inserting "OR FISHERMEN" after "FARMERS". Applicability: Only with respect to taxable years beginning after December 31, 1962. (Id., § 2, 76 Stat. 575.) Sept. 25, 1962, H.R. 6413, P.L. 87-682, § 1(a)(2), 76 Stat. 575: Amended Sec. 6073(b) by inserting "or fishing" after "from farming". Applicability: Same as for preceding amendment to heading of subsection (b). 724 Section 6073 originally read as follows (68A Stat. 750-751): "SEC. 6073. TIME FOR FILING DECLARATIONS OF ESTIMATED INCOME TAX BY INDIVIDUALS. "(a) INDIVIDUALS OTHER THAN FARMERS.-Declarations of estimated tax required by section 6015 from individuals not regarded as farmers for the purpose of that section shall be filed on or before April 15 of the taxable year, except that if the requirements of section 6015 are first met "(1) After April 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year, or "(2) After June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year, or "(3) After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding taxable year. "(b) FARMERS.-Declarations of estimated tax required by section 6015 from individuals whose estimated gross income from farming (including oyster farming) for the taxable year is at least two-thirds of the total estimated gross income from all sources for the taxable year may, in lieu of the time prescribed in subsection (a), be filed at any time on or before January 15 of the succeeding taxable year. (c) AMENDMENT.-An amendment of a declaration may be filed in any interval between installment dates prescribed for that taxable year, but only one amendment may be filed in each such interval. "(d) SHORT TAXABLE YEARS.-The application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Secretary or his delegate. "(e) FISCAL YEARS.-In the application of this section to the case of a taxable year beginning on any date other than January 1, there shall be substituted, for the months specified in this section, the months which correspond thereto." SEC. 6074. TIME FOR FILING DECLARATIONS OF ESTIMATED In full...... Feb. 26, 1964, H.R. 8363, P.L. 88-272, § 122(b), 78 Stat. 27-28: "SEC. 6074. TIME FOR FILING DECLARATIONS OF ESTIMATED "(a) GENERAL RULE.-The declaration of estimated tax required of corporations by section 6016 shall be filed as follows: "(b) AMENDMENT.-An amendment of a declaration may be filed in any interval between installment dates prescribed for the taxable year, but only one amendment may be filed in each such interval. "(c) SHORT TAXABLE YEAR. The application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Secretary or his delegate." Applicability: Taxable years beginning after December 31, 1963. SEC. 6076. TIME FOR FILING INTEREST EQUALIZATION TAX Added Sept. 2, 1964, H.R. 8000, P.L. 88-563, § 3(b), 78 Stat. 844: Amended Part V of Subchapter A of Chapter 61 (relating to time for filing returns and other documents) by adding at the end thereof, after section 6075 (relating to time for filing estate and gift tax returns), the following new section 6076: "SEC. 6076. TIME FOR FILING INTEREST EQUALIZATION TAX RE TURNS. "Each return made under section 6011(d) (1) (relating to interest equalization tax) shall be filed on or before the last day of the first month following the period for which it is made." 725 Section 6074 originally read as follows (68A Stat. 751): "SEC. 6074. TIME FOR FILING DECLARATIONS OF ESTIMATED INCOME TAX BY CORPORATIONS. "(a) GENERAL RULE. The declaration of estimated tax required of corporations by section 6016 shall be filed on or before the 15th day of the 9th month of the taxable year, except that if the requirements of section 6016 are first met after the last day of the 8th month and before the 1st day of the 12th month of the taxable year, the declaration shall be filed on or before the 15th day of the 12th month of the taxable year. "(b) AMENDMENT.-If a declaration is filed before the 15th day of the 12th month of the taxable year, an amendment of such declaration may be filed on or before such day. "(c) SHORT TAXABLE YEAR.-The application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Secretary or his delegate." |