1948 JAG J. 1 (1948)

handle is hein.journals/naval1948 and id is 1 raw text is: //0          1111111

Complete information concerning an impor-
tant new ruling of the Commissioner of In-
ternal Revenue is contained in a Bureau of
Supplies and Accounts Letter, set forth in
the Navy Department Bul]etin of 31 October
1947, the following brief summary of which
has been prepared for the Legal Assistance
Section by officers having cognizance of in-
come tax matters in the Office of the Pro-
fessional Assistant of the Paymaster General.
This summary is published here in order
to disseminate this information as widely as
possible because of its importance to serv-
ice personnel.   Persons concerned should
study the original letter -described above
for complete details concerning the matter.
Refer BuSandA Circular- Letter 47-759
Navy Department Bulletin 15 August 1947.
The Commissioner of Internal. Revenue has
now advised that the postponed due date
for filing individual federal income tax
returns for calendar years 1941 through
1946, in cases where a member of the
armed forces was on duty outside of the
United States or on sea duty at the time
his return or returns were normally due
to be filed, will be the earliest of the
following dates:
(a) The 15th day of the 'sixth month
following the month the taxpayer
returns to the United States or is
detached from sea duty;
A-78 60

(b) the 15th day of the third month
following the month in which an
executor, administrator, or con-
servator of the estate of the tax-
payer qualifies; or
(c) 15 June 1948.
Accordingly, members of the armed forces
who have not as .yet filed federal income
tax returns for one or more of the years
1941 through 1946 because of sea or for-
eign service duty must file such return
or returns not later than the 15th day of
the sixth month following the month of
return to the United States or detachment
from sea duty, or 15 June 1948, whichever
is earlier.
All unpaid taxes attributable to serv-
ice pay in these cases may be paid in
twelve quarterly installments, without
penalty or interest, and the first in-
stallment date is the postponed due date
for filing the return or returns. Appli-
cation for the installment privilege for
payment and a statement showing the dates
that sea or foreign service duty com-
metced and terminated should be attached
to each return.
Activities may obtain the necessary
tax forms for their personnel from the
nearest Collector of Internal Revenue.
For further details, see Navy Department
Bulletin 31 October 1947. 


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