CODIFICATION OF INTERNAL REVENUE LAWS the treasurer, assistant treasurer, or chief accounting officer. In cases where receivers, trustees in bankruptcy, or assignees are oper- ating the property or business of corporations, such receivers, trust- ees, or assignees shall make returns for such corporations in the same 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. (b) CROSS REFERENCE. For provisions as to consolidated returns in the case of railroad corporations, see section 141. SEC. 53. TIME AND PLACE FOR FILING RETURNS. (a) TIME FOR FILING.- (1) GENERAL RiLE. -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. (2) EXTENSION or TIME. -T he Commissioner may grant a rea- sonable extension of time for filing returns, under such rules and regulations as he shall prescribe with the approval of the Secre- tary. Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. (b) To WHOM RETJRN MADE.- (1) INDIVIDUALS. -Returns (other than corporation returns) shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland. (2) CoRPORATIONS.- Returns of corporations shall be made to the collector of the district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in the United States, then to the collector at Baltimore, Maryland. SEC. 54. RECORDS AND SPECIAL RETURNS. (a) BY TAXPAYER. - Every person liable to any tax imposed by this chapter or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the ap- proval of the Secretary, may from time to time prescribe. (b) To DETERMINE LIABILITY TO TAx. -Whenever in the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return, render under oath such state- ments, or keep such records, as the Commissioner deems sufficient to show whether or not such person is liable to tax under this chapter. (c) INFORMATION AT THE SOURCE.- For requirement of statements and returns by one person to assist in determining the tax liability of another person, see sections 147 to 150. (d) COPIES or RETJuNS.-If any person, required by law or regu- lations made pursuant to law to file a copy of any income return for any taxable year, fails to file such copy at the time required there shall be due and assessed against such person $5 in the case of an individual return or $10 in the case of a fiduciary, partnership, or corporation return, and the collector with whom the return is filed shall prepare such copy. Such amount shall be collected and paid, without interest, in the same manner as the amount of tax due m excess of that shown by the taxpayer upon a return in the case of a mathematical error appearing on the face of the return. Copies 28
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