PUBLIC LAWS-CH. 210-MAY 29, 1944 Ante, p. 238 . Ante, p. 238. 53 Stat. 77. 26U. 8. . . 215 (b). 53 Stat. 80 . 26 U. . 0., Supp. In, 251 (f). Ante, p . 238 56 Stat. 818. 26 U.S . C., Supp. III, 1 3797 (a) (17). 56 Stat. 817. 26 U. S. C., Snpp. M, 1171. Ante, p. 239. 53 Stat. 27. 26U. .C. 51(b); Supp. in, 51 (a). Ante, p . 31. Ante, p. 31. Ante, p. 23; port, p. 647. 57 Stat. 126 26 U.. c., sump m, I 121 (a). "SEC. 214. CREDITS AGAINST NET INCOME. "In the case of a nonresident alien individual who is not a resident of a contiguous country, the normal tax exemption allowed by section 25 (a) (3) shall be only $500 and the surtax exemptions allowed by section 25 (b) (1) (B) and (C) shall not be allowed." (g) CREDTS OF NONRESIDENT ALrEN AGAINST NET INCOME IN CASE OF TAX WITHHE')D AT SOURCE. -Section 215 (b) (relating to credits of nonresident alien against net income in case of tax withheld at source) is amended by striking out "the personal exemption and credit for dependents" and inserting in lieu thereof "the normal tax exemption and the surtax exemptions". (h) CmREDIT OF CITIZENS NTITLED TO BENEFITS OF SECTION 251. - Section 251 (f) (relating to credits against net income in the case of citizens entitled to the benefits of section 251) is amended to read as follows: "(f) CREDITS AAIST NETINCOME. -A citizen of the United States entitled to the benefits of this section shall be allowed a normal tax exemption of only $500 and shall not be allowed the surtax exemp- tions allowed by section 25 (b) (1) (B) and (C)." (i) DEFINITION OF HUSBAND AND WIF.- Section 3797 (a) (17) (defining husband and wife for certain purposes) is amended by striking out "25 (b) (2) (A), and 171, and the last sentence of section 401 (a) (2)" and inserting in lieu thereof "171, and the last sentence of section 25 (b) (3)". SEC. 11 . RETURNS. (a) IN GENERL-- -Section 51 (a) and (b) (relating to individual returns) is amended to read as follows: "(a) REQUmREMENT. -Every individual having for the taxable year a gross income of $500 or more shall make a return, which shall con- tain or be verified by a written declaration that it is made under the penalties of perjury. Such return shall set forth in such cases, and to such extent, and in such detail, as the Commissioner with the approval of the Secretary may by regulations prescribe, the items of gross income and the deductions and credits allowed under this chap- ter and such other information for the purpose of carrying out the provisions of this chapter as may be prescribed by such regulations. (b) HUSBAND AND WIFE. - A husband and wife may make a single return jointly. Such a return may be made even though one of the spouses has neither gross income nor deductions. If a joint return is made the tax shall be computed on the aggregate income and the liability with respect to the tax shall be Joint and several. No joint return may be made if either the husband or wife is a non- resident alien or if the husband and wife have different taxable years. The status of individuals as husband and wife shall be determined as of the last day of the taxable year." (b) RETURNS BY WAGE EARNERu. -Section 51 (relating to returns by individuals) is amended by striking out subsection (f) and insert- ing in lieu thereof the followmg: "(f) TAX CoMPUTE) BY COLL.ECTBR IN CASE OF WAGE EARNERS. - "(1) RETURN REQmUIREENTs. -An individual entitled to elect to pay the tax imposed by Supplement T whose gross income is less than $5,000 and is entirely from one or more of the follow- ing sources: Remuneration for services performed by him as an employee, dividends, or interest; and whose gross income from sources other than wages, as defined in section 1621 (a), does not exceed $100, shall at his election be relieved, by using the form prescribed as the form for the return for the purposes of this subsection, from showing on the return the tax imposed by 240 [58 STAT.
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