The following decision of the U. S. Treasury Department approved February 11, 1922, relating to the extension of time for filing income tax returns for 1921 and subsequent in the case of foreign organizations, and citizens of the United States residing or travelling abroad, was received by Mr. E. 8. Cunningham, American Consul-General, on Wednesday:
"To collectors of internal. revenue and others concerned: An extension of time for filing returns of income for 1921 and subsequent years and for paying the tax is hereby granted up to and including the 15th' day of the sixth month following the close of the taxable year, in the case of (a) foreign partnerships and foreign corporations, regardless of wh ther or not they maintain an office or place of business within the United States; (b) doniestic corporations whicn transact their business and keep their records and books of account abroad; (c) domestic corporations hose prin cipal income is from sources within the possessions of the United States; anil (d) American citizens residing or travel ling abroad, including persons in mi tary or naval service on duty outside the United States. The instalments of tax which are actually due must be at the time of filing the return, and the other instalments shall be paid as they fall due. In all such cases an affidavit must be attached to the return, stating the cause of the delay in film Taxpayers who take advantage of this extension will be charged with interest at the vote of one-half of one per cent, a month on the first instalment of tax from the original due date thereof. D. H. Brarr, "Commissioner of Internal
Text read from the printed page and cleaned; old type leaves the occasional error.