57 STAT.] 78TH CONG. , 1ST SESS. - CH. 120 --JUNE 9, 1943 tax, under such rules and regulations as he shall prescribe with the approval of the Secretary. Except in the case of taxpayers who are abroad, no such extension shall be for more than six months. "(f) PERSONS UNDER DISABILITY. -If the taxpayer is unable to make his own declaration, the declaration 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. "(g) SIGNATURE PRESUMED CORRECT. -The fact that an individual's name is signed to a filed declaration shall be prima facie evidence for all purposes that the declaration was actually signed by him. "(h) PUBLICITY OF DECLARATION. - For the purposes of section 55 (relating to publicity of returns), a declaration of estimated tax shall be held and considered a return under this chapter. "SEC. 59. PAYMENT OF ESTIMATED TAX. "(a) IN GENERAL.- T he estimated tax shall be paid in four equal installments except that- "(1)' if the declaration is filed (otherwise than pursuant to an extension of time) after the fifteenth day of the third month of the taxable year, the estimated tax shall be paid in equal install- ments the number of which is equal to the number of quarters remaining in the taxable year (including the quarter in which the declaration is filed); and "(2) if any amendment or revision of a declaration is filed, the remaining installments shall be ratably increased or decreased, as the case may be, to reflect the increase or decrease, as the case may be, in the estimated tax by reason of such amendment or revision; and "(3) at the election of the individual, any installment of the estimated tax may be paid prior to the date prescribed for its payment. One installment of the estimated tax shall be paid at the time of making the declaration, and an installment thereof shall be paid on the fifteenth day of the last month of each succeeding quarter of the taxable year. Payment of any installment of the estimated tax shall be considered payment on account of the tax for the taxable year. "(b) ASSESSMENT. -The estimated tax shall be assessed only to the extent paid. "SEC. 60. SPECIAL RULES FOR APPLICATION OF SECTIONS 58 AND 59. "(a) FARMERS.- In the case of an individual whose estimated gross income from farming for the taxable year is at least 80 per centum of the total estimated gross income from all sources for the taxable year, in lieu of the time prescribed in section 58 (d), the declaration for the taxable year may be made at any time on or before the fif- teenth day of the last month of the taxable year. "(b) APPLICATION TO SHORT TAXABLE YEARS. -The application of sections 58, 59, and 294 (a) (3), (4), and (5) to taxable years of less than twelve months shall be as prescribed in regulations prescribed by the Commissioner with the approval of the Secretary. "(c) APPLICATION TO TAXABLE YEARS BEGINNING IN 1943. -If the taxable year is the calendar year 1943, the fifteenth day of September, 1943, shall be substituted for the fifteenth day of March for the pur- poses of section 58 (d). If the taxable year begins in 1943 after January 1, the date which shall be substituted for the fifteenth day 143 53 Stat. 29. 26U.S.C.§55; Supp. II, S 55. Ante, p. 141; mpra. Ante, p. 142. Ante, p. 141. Supra. Pod, p. 144. Ant, p. 142.
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