The Nome nugget., 1926-01-23
RE-GRANTING
 OF TIME IN WHICH TO
 FILE INCOME. TAN RETIESS

To expedite tile granting of ap-
 tinaii"ns for extensions of time in
 which to file income lax returns.
 tonftaissioner of rnjrgnat Revenue David IT. iilar has dcleemed to | t"liectprs of Internal lteyeuue tHthor.ty to srant such extensions il'rctoIore, uader the revenue act
 ol I'2i. applications for extea- -rous Hafeb been addressed to the : Gommtssi4ner
 E%trnsi0hs are granted in cases
 i ahsen'e. sickness ci inability to
 obtain data to nake q correct re
 urn with certain pro,ision9. No
 r,tension will b, granted unless
 lPplieation Is made therefore on
 or before the date prescribed by
 aw for hfins the return The ap-
 pheant must state specifically the
 rt'itsan for such reQuest which will
 he sranted only fl the explanation
 3s satisfactory to the Collector.
 illness or absence of q parijcular ofteer of eorpera5ion ,r mem- Der of q partnership does not con
 'tttute. in itse!l. il sufficient reason
 for granting the co.pcrat .en or partnership such eltensiouZ
 In no ease will particular ex-
 4p4tan be granted for more than qt days The rstt5il time=is from id=t to Ca days. Where taxpayer reaHests all extension of m re than @o days, extension may he 4fanted only for aa day and the Collector will advise tho taxpayer | hat if he Is unable 10 file rlte com l alefed resurn prior 10 the expira=
 feR of the 9o-daY= period q new pllicalion should he sde before
 he period expires In this way. ex | -'eIsiens my he efanl,d. in meri= torteHs rases, for | pcried Of n9t | La teNeeed six monii4s from the pre- | efth"d date hy law for liliEs ilr return So Men i!o'@ tns:' he
 ranei lol nor, t;lan 4tN months rNetpt in tne ease nt American ltlzen. feaidiae or travelling q h-atd non=resident alien iadivi= | dnl4 and fefeiau corporations hav.
 ns nn "iic, ur place of busin"ss | within the united States
 In he case of corporations. no 'Ntehslnns of time usna!lv may he granted, unless conditioned upon
 iip hins of tentative return and pasment oHono-fetl:fb the ostimaf- nd fax, on or before the date pre- 3clihed by law for filing the return However. if the application for the extension was made on or before such date. hut il was Impossible to grant the extension in aiuple time tn enable taxpayers la dla q tenta- live return on or before due date. the date for filing such tentative return and paving uue- fourth of he es imated tax may hr advanced
 n he communication granting the extension t" permit the taxpayer to comply with this requirement
 Individuals also are required 10 tile q tentative return and pay one fourth of the esiim; tei tax. on ar before the date prescribed by law for tiline returns. whenever. in the opinion of the Collector it is pos- sible for the particular individuals, "a Il" so. WAcre. ia the ease of such individuals the application WIS made on or before he dat. prescribed by law for fling the return and where il is impossible to grant such extension
 p time 10 enable taxpayer 10 file tentative return. on or before
 lie due date the date for filing and
 he payent of one fourth of he estimated tax may be ad- vauced as is done in the ease of corporations.
 In all cases of requests for an extension conditioned upon the fi ing of q tentative return and pay ment of onefourtll of the estimat- "d tax shown thereon such re- anTement must he met or tue ex- tension is of no effect The tax payer need onl; show on his tenta tive return. filed on appropriate blanks. his name and address and the e9fimated amount if any. of
 he tax due. Such blanks may he obtained from the office of Burns Poe. Collector of Internal Revenue at Tacoma. Washington. and at branch offices at Seattle, Everett.
 Nottingham, Yakima, Wenatchee, Spokane. Aberdeen and Vancouver. Washington