Evening star., 1939-07-20

income for the taxable year Of $2,-
500 or over, II married and living
with husband or wife; and
~ Every individual having q
gross income for the taxable year
Of 5000 or over, regardless OF the
amount of his net income.
(b) HUSBAND AND WIFE-If q
husband and wife living together
have an aggregate net income for
the taxable year of $500 or over,
or an aggregate gross income for
such year of $1,000 or over
az Each shall make a return, or
(2) The income of each shall be
included in single joint return.
In which case the tax shall be COM
puted on the aggregate income.
(c) PERSONS UNDER DISA-
BILITY-If the taxpayer is unable
to make his own return, the return
shall be made by duly authorized
agent or by the guardian, or other
person charged with the care of
the person or property of such tax
payer.
(dJ FIDUCIARIES-For returns
to be made by fduciaries, see Sec
ton %.
Corporation Returns.
SECTION 16-Every corporation
not expressly exempt from the tax
imposed by this title shall make a
return and pay filing fee of S25
which shall be credited against the
tax. Such returns shall state spe-
ciflcally the items of its gross in
come and the deductions and credits
allowed by this title, and such other
information for the purpose of car
rying out the provisions of this
title as the Commissioners may by
regulations prescribe. The return
shall be sworn to by'the president,
vice president, or other principal Of
ficer. and by the treasurer, assistant
treasurer, or chief accounting officer
In cases where receivers, trustees In
bankruptcy, or assignees are operat-
ing the property or business of cor
porations, such receivers, trustees, or
assignees shall make returns for
such corporate in the same man.
ner and form as corporations are
required to make returns. Any tax
cue on the basis Of such returns
made by receivers, trustees, or as
signees shall be collected in the
same manner as if collected from
the corporations of whose business
or property they have custody and
control.
Taxpayer to Make Return.
SECTION 17-Blank forms Of re-
turns for income shall be supplied
by the assessor. 1t shall be the
duty of the assessor to obtain an
income tax return from every tax
payer who is liable under the law
to file such return; but this duty
shall in no manner diminish the
obligation of the taxpayer to file
a return without being called upon
to do so.
Time and Place for Returns.
SECTION 18-All returns of in
come for the preceding taxable year
shall be made to the assessor on
or before the 18th day of March
in each year, except that such re-
turns, if made on the basis of a
fiscal year, shall be made on or
| before the 18th day of the third
month following the close of such
fiscal year. unless such fiscal year
has expired in the calendar year
1889 prior to the approval of this
Act. in which event returns shall
be made on or before the 18th day
Of the third month following the
approval of this Act
Extension of Time for Filing.
SECTION 19-The assessor may
grant a reasonable extension of
time for filing income returns when
ever in his Judgment good cause ex-
lists and shall keep record of every
such extension. Except in case of
a taxpayer who IS abroad no such
extension shall be granted for more
than six months, and in no case
for more than one year. In the
event time for filing return is
deferred, the taxpayer is hereby
required to pay, as a part of the
tax, an amount equal to 6 per
centum per annum on the tax ulti-
| mately assessed from the time the
return was due until it is actually
filed in the Office of the assessor.
ALLEGATION of Income.
SECTION 20-In any of two. or
more organizations, trades. or busi-
nesses whether or not incorporated,
whether or not organized in the
District of Columbia, and whether
or not affiliatedD owned or controlled
directly or indirectly by the same
interests, the assessor is authorized
to distribute, apportion. or allocate
gross income or deductions between
or among such organizations. trades,
or businesses. if he determines that
such distribution. apportionment, or
ALLEGATION is necessary in order to
prevent evasion of taxes or clearly to
reflect the income Of any of such
organizations, trades or businesses.
The provisions of this section shall
apply, but shall not be limited in
application to any case Of common
carrier by railroad subject to the
Interstate Commerce Act and joint
ly owned or controlled directly or
indirectly by two or more common
carriers by railroad subject to said
Act.
Publicity of Returns.
SECTION 21 (a) SECRECY OF
RETURNS-Except to any official of
the District, having a right there
to in his official capacity, it shall
be unlawful for any officer or en-
ploye of the District to divulge or
make known in any manner the
amount of income or any particu-
lars set forth or disclosed in any
report or return under this title.
(b) WHEN COPIES MAY BE
FURNISHED-Neither the original
nor copy of the return desired for
use in litigations in court shall be
furnished where the District of Co.
lumbia is not interested in the re-
suit whether or not the request is
| contained in an order of the court