Sentence:  The filing of an original or amended <WSD>declaration</WSD> , otherwise due on January 15 , 1962 , is also waived , if you file your Form 1040 for 1961 and pay the full tax by January 31 , 1962 . 
Meaning of the word marked with <WSD> tags:  (law) unsworn statement that can be admitted in evidence in a legal transaction