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Page:United States Statutes at Large Volume 61 Part 1.djvu/365

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61 STAT.] 80TH CONG. , 1ST SESS.-CH. 258-JULY 16, 1947 SEC. 2 . REQUIREMENT.-Each of the following persons shall file a return with the Assessor stating specifically the items of his gross income and the items claimed as deductions and credits allowed under this article, and such other information for the purpose of carrying out the provisions of this article as the Assessor may require: (a) RESIDENTS AND NONRESIDENTS.-Every nonresident of the Dis- trict receiving income subject to tax under this article and every resident of the District, except fiduciaries, when- (1) his gross income for the taxable year exceeds $1,000, if single, or if married and not living with husband or wife; or (2) his gross income for the taxable year exceeds $2,000, if married and living with husband or wife; or (3) his gross sales or gross receipts from any trade or business, other than an unincorporated business subject to tax under title VIII of this article, exceeds $5,000, regardless of the amount of his gross income; or (4) the combined gross income for the taxable year of a hus- band and wife living together exceeds $2,000 in the aggregate or the combined gross sales or gross receipts from any trade or busi- ness, other than an unincorporated business subject to tax under title VIII of this article, exceeds $5,000 regardless of the amount of their gross income. (b) FIDuCIARIEs. - Every fiduciary (except a receiver appointed by authority of law in possession of part only of the property of an individual) for- (1) every individual for whom he acts having a net income for the taxable year of $1,000 or over, if single, or if married and not living with husband or wife; (2) every individual for whom he acts having a net income for the taxable year of $2,000 or over, if married and living with husband or wife; (3) every individual for whom he acts having a gross income for the taxable year of $2,000 or over, regardless of the amount of his net income; (4) every estate for which he acts, the net income of which for the taxable year is $1,000 or over; (5) every trust for which he acts, the net income of which for the taxable year is $100 or over; and (6) every estate or trust for which he acts, the gross income of which for the taxable year is $5,000 or over, regardless of the amount of the net income. (c) JOINT FIDUCIARIES. -A return by one of two or more joint fiduciaries filed with the Assessor shall be sufficient compliance with the provisions of section 2 (b) of this title. (d) If any resident or nonresident or any fiduciary is unable to make his own return, the return shall be made by his duly authorized agent. (e) (1) CoRPORATIONS.-Every corporation engaging in or carrying on any trade or business within the District or receiving income from sources within the District within the meaning of title X. In cases where receivers, trustees in bankruptcy, or assignees are operating the property or are engaged in or carrying on the trade or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. (2) Affiliated corporations shall file separate returns unless per- mitted by the Assessor to file consolidated returns. (f) UNINCORPORlrT BUSINESSES. -Every unincorporated business engaging in or carrying on any trade or business within the District 341 Post, p . 345. Post, p. 345. Return by author- ized agent. Post, p. 349. Receivers, trustees. or assignees. Affiliated corjpra- tions.