57 STAT.] 78TH CONG. , 1 ST SESS.-CH. 120-JUNE 9, 1943 (e) CRoss-REFERENCE.- T he last subsection of section 3771 of the Internal Revenue Code (relating to interest on overpayments) is amended to read as follows: "(f) ESTIMATED TAX AND TAX WITHHELD AT SouRcE. -For date of payment in respect of estimated tax and of tax withheld at source on wages, see section 322 (e)." (f) REVIEW OF ALLOWANCE OF INTEREST. -Section 3790 of the Internal Revenue Code (prohibiting administrative review of Com- missioner's decisions) is amended by inserting at the end thereof the following: "In the absence of fraud or mistake in mathematical calculation, the allowance or nonallowance by the Commissioner, of interest on any credit or refund under the internal revenue laws shall not, except as provided in Chapter 5, be subject to review by any other administrative or accounting officer, employee, or agent of the United States." SEC. 5 . CURRENT PAYMENT OF TAX NOT WITHHELD AT SOURCE. (a) IN GENERAL.- The Internal Revenue Code is amended by striking out sections 58, 59, and 60 and inserting in lieu thereof the following: "SEC. 58. DECLARATION OF ESTIMATED TAX BY INDIVIDUALS. "(a) REQUIREMENT OF DECLARATION. -Every individual (other than an estate or trust and other than a nonresident alien with respect to whose wages, as defined in section 1621 (a), withholding under Sub- chapter D of Chapter 9 is not made applicable) shall, at the time during the taxable year prescribed in subsection (d), make a declara- tion of his estimated tax for the taxable year if- "(1) his gross income from wages (as defined in section 1621) "(A) in case such individual is single or married but not living with husband or wife: can reasonably be expected to exceed $2,700 for the taxable year; or did exceed $2,700 for the preceding taxable year; or "(B) in case such individual is married and living with husband or wife: can, when added to the gross income which can reasonably be expected to be received by such husband or wife from wages (as so defined), reasonably be expected to exceed $3,500 for the taxable year; or did when added to the gross income of such husband or wife from wages (as so defined) for the preceding taxable year, exceed $3,500 for such preceding taxable year; or "(2) his gross income from sources other than wages (as defined in section 1621) "(A) in case such individual is single or married but not living with husband or wife: can reasonably be expected to exceed $100 for the taxable year and his gross income to be such as will require the making of a return for the taxable year under section 51; or did exceed $100 for the preceding taxable year and such individual either was required to make a return under section 51 or 455 for such preceding taxable year or would have been so required if he had been single during the whole of such preceding taxable year; or "(B) in case such individual is married and living with husband or wife: can, when added to the gross income which can reasonably be expected to be received by husband or wife from such sources, reasonably be expected to exceed $100 for 56 Stat. 894. 26 U. S. C., Supp. II, 5 3771 (e) set out second. Ante, p. 140 . 53 Stat. 467 . 26 U.S. C. S3790. 53 Stat. 158 . 26U.S.C. i§1100- 1146; Supp. II, ch. 5 . 53 Stat. 32. 26 U. s. C.0§ 58-60. Ante, p. 126. Post, p. 142. Ante, p. 126. Ante, p. 126. 53 Stat. 27 . 26U. .C.C 51; Supp. II, § 51. 56 Stat. 887. 26 U. S. C., Supp. II, § 455. 141
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