77TH CONG. , 2D SESS.-CH. 619-OCT. 21, 1942 "(c) STATUS OF SUPPLEMENT T TAXPAYER.- If for any taxable year a taxpayer makes his return and pays his tax under Supplement T, for the purpose of the credit or refund provided by this section, his status for such year with respect to his marital relationship or with respect to his dependents shall be determined in accordance with the provisions of section 401. "(d) PERIOD OF LIMITATION.- NO post war credit or refund of any part of the victory tax provided in this section shall be allowed or made after 7 years from the date of cessation of hostilities in the present war, unless claim for credit or refund is filed before the expiration of such date. No interest shall be allowed on such credits or refunds. "(e) LIMrrATION OF CREDIT. -The post war credit or refund allowed by this section shall be reduced by the amount of any credit allowed under section 453. "SEC. 455. RETURNS. "(a) INDIVIDUAL RETURNS. -Every individual having a gross income in excess of $624 for the taxable year, shall make, under regulations prescribed by the Commissioner with the approval of the Secretary, a return, which shall contain or be verified by a written declaration that it is made under the penalties of perjury, stating specifically the items of his gross income and the deductions and credits allowed under this subchapter. "(b) FIDUCIARY RETURNS. -Every fiduciary (except a receiver appointed by authority of law in possession of part only of the prop- erty of an individual) shall make, under regulations prescribed by the Commissioner with the approval of the Secretary, a return under oath, for any individual, estate, or trust for which he acts, if the gross income of such individual, estate, or trust is in excess of $624 for the taxable year, stating specifically the items of gross income and the deductions and credits allowed under this subchapter. The provi- sions of section 142 (b) shall be applicable with respect to any return required to be made under this subsection. "SEC. 456 . LIMITATION ON TAX. "The tax imposed by section 450 (victory tax), computed without regard to the credits providled in sections 453, 454, and 466 (e), shall not exceed the excess of 90 per centum of the net income of the taxpayer for the taxable year over the tax imllosed by sections 11 (normal tax) and 12 (surtax), computed without regard to the credits provided in sections 31, 32, and 466 (e). "Part II-Collection of Tax at Source on Wages "SEC. 465 . DEFINITIONS. "As used in this part- "(a) PAY-ROLL PERIOD.-The term 'pay-roll period' means a period for which a payment of wages is ordinarily made to the employee by his employer. "(b) WAGES. -T he term 'wages' means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuner- ation paid in any medium other than cash; except that such term shall not include remuneration paid (1) for services performed as a member of the military or naval forces of the United States, other 55 Stat. 689. 26U. S. C., Supp. I, 1 400-404. Ante, pp. 803, 80. Ante, p. 806. Ante, p. 885. 53 Stat. 60. 26 U. . C.i142(b). Ante, pp. 884-888. Post, p . 890. Ante, pp. 802, 4&. 3 Htat. 5, 24. 26 IT. S. J112,31 , 32; Slupp. I. 912. Pot, P. 890. Services excepted. 887 56 STAT.]
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