 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 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. 97322—36 --4 (b) To WHOM RETUEN MADE. — (1) INDIVIDUALS. — Eeturns (other than corporation... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 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 returns)... | |
 | Administrative law - 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 returns)... | |
 | Administrative law - 1939 - 1522 pages
...estimated tax, 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. (f) Persons under disability. If the taxpayer Is unable to make his own declaration, the... | |
 | Administrative law - 1940 - 1806 pages
...returns, under such rules and regulations as he shall prescribe with the approval of the Secretary. ipment for nonmembers six months. (b) To whom return made. — (1) Individuals. — Returns (other than corporation returns)... | |
 | United States. Board of Tax Appeals - Taxation - 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 file separate... | |
 | Administrative law - 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 returns)... | |
 | United States - Law - 1953 - 1744 pages
...returns, under such rules and regulations as he shall prescribe with the approval of the Secretary. taxable year to its shareholders as taxable dividends other than capital gain dividends six months. (l»> To whom return made — (1) Individuals. Returns (other than corporation returns)... | |
 | United States, Walter Elbert Barton - Gifts - 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 (other than... | |
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SEC. 6081. Extension of time for filing returns — (a) General rule. The Secretary or his delegate may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except... 
