SIXTY—NINTH CONGRESS. Ssss. I. Cn. 27. 1926. 37 if any shall be credited or refunded to the taxpayer in accordance ‘”“‘”" ’¤· with the provisions of section 284. In the case of such a tax accrued p{_[f,_*‘~"”'“°" "“' “°‘ but not paid, the Commissioner as a condition precedent to the allow- anoe_0f credit may require the taxpayer to give a bond with B°‘“*‘°‘*“""‘* SHIiB$1B8iS8·tdSf8»Cb0&t0 and to be approved by the _Co,=nmissioner in such sum as the mmissioner may require, conditioned upon payment by the taxpayer of an amount oftax ·found·due».upon any such redetermination;. and the {mend herein; prescribed-shallreontain such further conditions as the Coinmissionw may require.- _ t . · (c) The credits providedtfor. in subdivision (a) of thiasncction t.,?.,L"‘},§§`, {‘3§m'°§§'€§ may, at_the option of the taxpayer and irrespective oithemethod of "°">"““°°'“°‘*· acicloiilntglng Employgdéln ljfeeping his blocks, beqtgken in the yeartfln V w c ey axes o_ e oreignveoun or . on—‘o .. e United·States~accrued,·subject, hoyveverfyto the,con5i,tion.e prescribed Ou b B { in subdivision (b) of this section. If the taxpayer elects to take such ¤uieeqii°Z!¤il»°y»ai·S$. M credits in the year in which the taxes of the.fomi§n.oountrl{‘or the possession ofhthebglniicéd Statesthaccruediwtge cre its for a subse- uent earss all ta nupon, esamet `s., »· i ·» _ q , (d) yThese credits shall be allowed only its the taxpayer furnishes ,,,,’§{g§§‘§’;$,'g,§fg{“"‘*‘ °‘ evidence. satisfactory to the Commissioneryshowing the amount of income derivedfrom sources without the United States, and all other infgpmation necessary for the verification and computation of such cre . 'tsi M INDIVIDUAL Rgyggxs lndlvidnalreturns. .Sno. 223. (a) The followin individuals·shal1—each make under ,,§,}§°‘§‘,§,,',§,“§‘f"”c'$Q§,,‘§f oath a return stating speciiica§y_ the items of his gross income and ¤¤¤· the deductions and cre its allowed under this title-; (1) Every individual having a net income for the taxable year of ,,,I§v'§§f},}'§§`§‘,Q’f§, $1,50% or over, if single, or if married and not living with husband or wi e; (2) Every individual having a net income for the taxable year of .,..]§{,”,’§".‘;5Kt‘;l§,§€2.? $3,500 or over, if married and living with husband or wife; and "“°· fg%)0(Ii)very—individu1a(§1havi1gg ha; gross inczmhe for the taxable year .,,°:,{$’.,“§ "‘°°“‘° ”’°°° o , or over, rega ess o t amount o , 's net income. _ (b) ·If a husband and wife living together have an aggregate net 1iv1i¤°§lZ?.§§¤3Z'?° ""° income for the taxable tyear of $3,500 or over, or an aggregate ig1‘0Ss inc0meEfoc1i1s;l11;:‘lHly¤ea;k¢(: og over-- » . i ·- mmm 1.‘a ( my suc areurn,or » . ‘ . i2;.The income of each shall be included in a single joint return, ’°‘“‘· in which casathe tax shall be computed on the aggregateinceme. _. (c) (If the taxpayer is unable to make his own return, the return BY "“°"°·°‘°· shall bemade b va authorized agent or by the guardian or other person chargedy with the care of t e person or property of such taxpayer.;. i it rgb ` (
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. ., . _,i .·. .4 , »r*· ii. :.<°· ‘ Sm. 224. Every Gpartnership shall make a return for each taxable ,,§,§2§‘;,§,‘§fi'{},T”‘ °' year, stating cally the items of ite gross income and tliedednc- l tions allowed y this title, and shallinclude in the return the name and addresses otzthei individuals who would be entitled to share an the netiincome if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the
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Snc._225.~.;(a)_ Every. fiduciary (except 8 I‘€o•iF•i¤l‘ 4¤g,°i`X§` eité?°gi°i`»2¤g anthorityioilaw in possession of apart only of the {property of an Meriw- undividual) shall make under oath a return- for- any of the following
