If you use a fiscal year, a year ending on the last day of any month other than December, your return is due on or before the 15th day of the 4th month after the close of your tax year.

If the last day ( due date ) for performing any act for tax purposes, such as filing a return or making a tax payment, etc., falls on Saturday, Sunday, or a legal holiday, you may perform that act on the next succeeding day which is not a Saturday, Sunday, or legal holiday.

If you are a nonresident alien and a resident of Puerto Rico, your return is also due June 15, 1962, or the 15th day of the 6th month after the close of your fiscal year.

If A taxpayer dies, the executor, administrator, or legal representative must file the final return for the decedent on or before the 15th day of the 4th month following the close of the deceased taxpayer's normal tax year.

If a nation wished to get a head start in physical fitness over all other nations, it would start its kindergarten students on a program of gymnastics the day they entered and thus eliminate a large number of the problems that plague American schools.

If the dance teachers of America make it their business to prepare their young charges for the gymnastics that must come some day if our schools are really responsible, we will be that much ahead.

If you wish to budget closely on transportation, saving your extra dollars to indulge in luxuries, one agency lists the small Fiat 500 at only $1.26 a day plus $.03 a kilometer and the Fiat 2100 Station Wagon, seating six, at just $1.10 a day and $.105 a kilometer.

If you will be using your car more than fifteen days, which isn't all unlikely, the daily rates drop quite sharply to $.86 a day for the Fiat 500 and to an infinitesimal $.30 a day for the Fiat 2100 Station Wagon.

If we thus spent our very first day in the midst of a large number of your people honoring a new hero and a great national achievement, our last day, to us at least, was equally impressive and very moving, even though the crowds were absent and there was almost complete silence.

If you want to spend another day in the State Department -- another day -- you get in there and tell that captain what I told you ''.

If two justices are appointed on the same day, the older is designated the senior Justice of the two.

If he intended an attack along the Moselle the Duke must now turn west, but, instead, the following day the army crossed to the right bank of the Rhine, ( pausing to add 5, 000 waiting Hanoverians and Prussians ).

" ... To this he said: " If that is so you will one day be a force.

If a sheet is for a single day, it easily shows the date and the weekday.

If so, the patient is asked for name, current location, and current day and time.

If it falls on a Saturday, any businesses normally closed that day will generally dedicate the following Monday as a day off.

If a new player feels that he or she needs assistance in learning the rules of craps, it is recommended to approach an empty craps table at a slow time of day ( for example, between 9 a. m. and 11 a. m .).

If it is an honest feeling, then why should she not yield to it??

If `` Jack the Courtier '' is really to be taken as Swift, the following remark is obviously Steele's comment on Swift's change of parties and its effect on their friendship: `` I assure you, dear Jack, when I first found out such an Allay in you, as makes you of so malleable a Constitution, that you may be worked into any Form an Artificer pleases, I foresaw I should not enjoy your Favour much longer ''.

If Gorton wanted peace and quiet for his complicated meditations this is where he should have had it.

If the historian was convinced of his own correctness, then he should not allow his vision to become fogged by disturbing facts.

If he can't play with Mommy's magazines, he should have some old numbers of his own.

If the German people favor such a settlement we should not oppose Germany following the example of Austria.

If this practice should take root and spread, the man who submits a manuscript to a publisher will find himself reviewed before he is accepted and publication will become a sort of post-mortem formality.

`` If William agrees, we should insist on a public debate '', he said at length.

If they are used, the walls and roof should be 10 inches thick to give the same protection as the 8-inch solid concrete blocks.

-- If there are outside windows in the basement corner where you build a shelter, they should be shielded as shown in the Appendix, page 29.

If we sit here reading editorials and looking at public-opinion polls and other reports that cross our desks, we should realize that this is raw, undigested opinion expressed in the absence of leadership.

If you elect to use the Standard Deduction or the Tax Table, and later find you should have itemized your deductions, you may do so by filing an amended return within the time prescribed for filing a claim for refund.

If your computation on Form 1040 or Form 1040A shows you owe additional tax, it should be remitted with your return unless you owe less than $1, in which case it is forgiven.

If payment is by cash, you should ask for a receipt.

If you file a Form 1040, you should indicate in the place provided that there is an overpayment of tax and the amount you want refunded and the amount you want credited against your estimated tax.

If you have neither a legal residence nor a principal place of business in any Internal Revenue district, your return should be filed with the District Director of Internal Revenue, Baltimore 2, Md..

If your principal place of abode for the tax year is outside the United States ( including Alaska and Hawaii ), Puerto Rico, or the Virgin Islands and you have no legal residence or principal place of business in any Internal Revenue district in the United States, you should file your return with the Office of International Operations, Internal Revenue Service, Washington 25, D.C..

If, for some reason such as economy, we are not going to develop aircraft nuclear propulsion with a sense of national urgency, then we should turn our effort to developing jet engines with a thrust-to-weight ratio of 12 or 15 to one.

If the site is on a reservoir, the level of the water at various seasons as it affects recreation should be studied.

If it is possible for an enemy to put an atomic bomb on a city, it should be equally possible to put a cloud of biological agent over that city.

If adjectival meanings show relatively low retentiveness of stems, as I am confident will prove to be the case in most languages of the world, why should our basic lists include 15 per cent of these unstable forms, but only 8 per cent of animals and plants which replace much more slowly??

If of the founders of glottochronology Swadesh has escaped our steady plodding, and Lees has repudiated his own share in the founding, that is no reason why we should swerve.

If only state funds were used to pay for the vocational education, it could be argued that the state should not have to bear the cost of vocational training which would benefit employers in other states.

If people don't want to provide public education, should they be forced to do so??