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SEVENTIETH CONGRESS . SEss . I. CH. 852 . 1928 . (b) Husband and wife .-If a husband and wife living together have an aggre gate n et inc ome fo r the taxable year of $3, 500 or over, or an aggregate gross income for such year of $5,000 or over- (1) Each shall make such a return, or (2 The income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income . ( c) Per so ns und er di sab il ity .-If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer . (d) Fiduciaries .-For returns to be made by fiduciaries, see sec- tion 143 . Corpo ration retur ns . SEC . 52 . CORPORATION RETURNS. Sp ecifi c re quire ment s for making . (a) Requirement.-Every corporation subject to taxation under this title shall make a return, stating specifically the items of its gross income and the deductions and credits allowed by this title . The Receive rs, trustees , return shall be sworn to by the president, vice president, or other etc. principal officer and by the treasurer or assistant treasurer . In ca ses where receiver s, truste es in ban kruptcy, or assig nees are operat- in g the pro perty or business of corpor ations, such rece ivers, tr ustees, or assignees shall make returns for such corporations in the same Collection of tae. manner and form as corporations are required to make returns . Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control . Consolidated returns. Post, pp . 831, 832 .
(b ) Consolidated returns .-For provision as to consolidated returns of affiliated corporations, see sections 141 and 142 . Time and place for filing returns.
SEC . 53 . TIME AND PLACE FOR FILING RETURNS . (a) Time for filing.- Time designated. (1) GENERAL RULE.-Returns made on the basis of the calendar year shall be made on or before the 15th day of March following the close of the calendar year . Returns made on the basis of a fiscal year shall be made on or before the 15th day of the third month following the close of the fiscal year . Eatensoongranted on
(2) EXTENSION OF TIME .-The Commissioner may grant a rea- ap pli cat ion .application e sonable extension of time for filing returns, under such rules and regulations as he shall prescribe with the approval of the Limit .
Secretary . Except in the case of taxpayers who are abroad, no su ch ext ension shall be fo r more than six mon ths . By individuals to (b) To whom return made .- colleetorofthedistrict .
(1) INDrVIDUALs.-Returns (other than corporation returns) sh all be ma de to the collecto r for the distric t in whic h is loca ted the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal At Baltimore Md .
pla ce of busine ss in the Un ited S tates, then t o the collec tor at Baltimore, Maryland . Corporations to here lector of district where
(2) CoiroRATIoNs .-Returns of corporations shall be made to principal office located .
the collector of the district in which is located the principal place of business or principal office or agency of the corpora- tion, or, if it has no principal place of business or principal At Baltimore Md.
office or agency in the United States, then to the collector at Baltimore, Maryland . Records and special returns.
SEC . 54 . RECORDS AND SPECIAL RETURNS . . Required of taxpayer. (a) By taxpayer .-Every person liable to any tax imposed by this titl e or f or the colle ction thereo f, shal l keep such record s, ren der INCOME TAX H usb and and wi fe living together . Separate . Joint . By agent, etc . Fiduc iaries . Post, p. 833.
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