PUBLIC LAWS-CH. 120 -JUNE 9, 1943 the taxable year and the aggregate gross income of such husband and wife can reasonably be expected to be such as 53 Stat. 27; 56 Stat. will require the making of a return under section 51 or 455; 26u. .C.§51; or did, when added to the gross income of such husband or Sup p . II, § 51, 455. wife from such sources for the preceding taxable year, exceed $100 for such preceding taxable year and such individual would have been required to make a return under section 51 or 455 for such preceding taxable year if he had been married and living with husband or wife during the whole of such preceding taxable year; or "(3) in case such taxable year is the taxable year beginning in 1943, such individual was required to make a return under section 53 Sat. 51. 51 for the taxable year beginning in 1942, and his gross income 26U.S.C. 51; ( Supp.II, §51. from wages (as defined in section 1621) for such taxable year is Ante, p. 12 f. greater than the gross income which can reasonably be expected to be received from wages for the taxable year beginning in 1943. "(b) CONTENTS OF DECLARATION. -In the declaration required under subsection (a) the individual shall state- "(1) the amount which he estimates as the amount of tax under this chapter for the taxable year, without regard to any credits 53 Stat. 24; 56 Stat. under sections 32, 35, and 466 (e); s2upp.UI I Se 32; "(2) the amount which he estimates as the credits for the tax- Ante, p. 139. able year under sections 32, 35, and 466 (e); and "(3) the excess of the amount estimated under paragraph (1) over the amount estimated under paragraph (2), which excess for the purposes of this chapter shall be held and considered the estimated tax for the taxable year. The declaration shall also contain such other information for the purposes of carrying out the provisions of this chapter as the Com- missioner, with the approval of the Secretary, may by regulations prescribe, and shall contain or be verified by a written statement that it is made under the penalties of perjury. "(c) JOINT DECLARATION BY HSRBANI AND WIFE. -In the case of a husband and wife living together, a single declaration under this section may be made by them jointly, in which case the liability with respect to the estimated tax shall be joint and several. No joint dec- laration may be made if either the husband or wife is a nonresident alien. If a joint declaration is made but a joint return is not made for the taxable year. the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them. "(d) TIMaE AND PLACE FOR FILING. - The declaration required under subsection (a) shall be filed on or before the fifteenth day of the third month of the taxable year, except that if the requirements of subsection (a) are first met after such date, the declaration shall be filed on or before the fifteenth day of the last month of the quarter of the taxable year in which such requirements are first met. An individual may make amendments or revisions of a declaration filed under this sub- section, under regulations prescribed by the Commissioner with the approval of the Secretary. If so made, such amendments or revisions shall be filed on or before the fifteenth day of the last month of any quarter of the taxable year subsequent to that in which the declaration was filed and in which no previous amendments or revisions have been made or filed. Declarations and amendments and revisions thereof 53 Stat.. 3 (b) shall be filed with the Collector specified in section 53 (b) (1). l) "(e) EXTENSION OF TIME. - The Commissioner may grant a reason- able extension of time for filing declarations and paying the estimated 142 [57 STAT.
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