Volume 50 · 29
Public Law 75–40
Authorizing the Commissioner of Internal Revenue to grant further extensions of time for filing returns under title III of the Revenue Act of 1936.
Approved March 13, 1937
Statutory text
JOINT RESOLUTION
Authorizing the Commissioner of Internal Revenue to grant further extensions of time for filing returns under title III of the Revenue Act of 1936.
Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,
That the Commissioner
Tax on unjust enrichment.
Extensions of time for filing returns.
26 U. S. C., Supp. II, §§ 345–345e.
Proviso.
Limitation.
of Internal Revenue be, and he is hereby, authorized to grant additional reasonable extensions of time for filing returns under title III of the Revenue Act of 1936 for the calendar year 1935 and any fiscal year ending on or before August 31, 1936: Provided, That, except in the case of taxpayers who are abroad, no such extension shall be made beyond June 15, 1937.
Approved, March 13, 1937, 11 a. m.