If you were required to file a declaration of estimated tax for the calendar year 1961, it is not necessary to pay the fourth installment otherwise due on January 15, 1962, if you file your income tax return Form 1040, and pay your tax in full for the calendar year 1961 by January 31, 1962.

If you are an income beneficiary of property held in trust or an heir, legatee, or devisee, you may deduct allowable depreciation and depletion, if not deductible by the estate or trust.

If he had income other than wages subject to withholding, he may be required to file Form 1040.

If you are going to farm for extra cash income on a part-time basis you must keep in mind the needed machinery investments when you choose among farm enterprises.

If the bankrupt does not comply with the Trustee's request to provide details of income, the trustee may have grounds to lodge an Objection to Discharge, which has the effect of extending the bankruptcy for a further five years.

If the distribution of income within a country is skewed, a small wealthy class can increase per capita income far above that of the majority of the population.

If individuals experience diminishing returns from income, then the optimum distribution of income for society involves a progressive income tax.

If this violation is noticed too late, the employee will not only be required to pay tax on the excess contribution amount the year was earned, the tax will effectively be doubled as the late corrective distribution is required to be reported again as income along with the earnings on such excess in the year the late correction is made.

If the money supply is increased, that shifts the LM curve downward, lowering interest rates and raising equilibrium national income.

This has led some commentators to refer to the bankruptcy code ’ s “ current monthly income ” as “ presumed income .” If the debtor's debt is not primarily consumer debt, then the means test is inapplicable.

If expenses exceed income the residual amount is a loss.

If one compares the per capita income to the actual cost of living, the number of people living below the poverty line is considerably higher.

If the market discount is less than the de minimis amount, the discount on the bond is generally treated as a capital gain upon disposition or redemption rather than as ordinary income.

If the player is caught by the IRS agent, he is audited, and always loses the audit, which takes 50 % of his income.

Measures of relative poverty are almost the same as measuring income inequality: If a society gets a more equal income distribution, relative poverty will fall.

If a church or non-profit organization gives food to an elderly person, the value of the food is not counted as income to the elderly person.

If a particular income tax was a direct tax or was treated as a direct tax in the constitutional sense, that tax could be imposed ( after Pollock but before the passage of the Amendment ) only by apportionment among the states, according to their census populations.

If the builder receives $ 1 million and pays out $ 800, 000 to sub contractors, he has a net income of $ 200, 000 and a corresponding increase in disposable income ( the amount remaining after taxes ).

If the income lost by the economy is greater than the government's income ; the tax is inefficient.

Mr. Richard Preston, executive director of the New Hampshire State Planning and Development Commission, in his remarks to the Governors Conference on Industrial Development at Providence on October 8, 1960, warned against the fallacy of attempting to attract industry solely to reduce the tax rate or to underwrite municipal services such as schools when he said: `` If this is the fundamental reason for a community's interest or if this is the basic approach, success if any will be difficult to obtain ''.

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 mail A return or tax payment, you must place it in the mails in ample time to reach the district director on or before the due date.

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 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 you file Form 1040A and the District Director computes your tax, you will be sent a bill if additional tax is due.

If the check is not good and the April 15 or other due date deadline elapses, additions to the tax may be incurred.

If you file Form 1040A and the District Director computes your tax, any refund to which you are entitled will be mailed to you.

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 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 the administration does not succeed in passing the sales tax bill, or any other tax bill, it could very well be faced this spring at the fiscal session of the Legislature with an interesting dilemma.

If one barters for a profit, one pays the appropriate tax ; if one generates a loss in the transaction, they have a loss.

If the capital gains tax rate is 50 % ( like Germany ) and the company sells the stock,

If one member ran away or married into another household or died, the rest of family continued to be responsible for the tax obligation of the family unit.

If an artwork had to be sent to another state for some touch-ups, it may have become subject to personal property tax in that state as well.

If input tax is greater than output tax the company can claim back money from the Local Tax Authority.

If you would feel happier with full collision insurance, there is a small additional charge, again varying from country to country and depending on the term of such insurance.

If the content or presentation of a course is inconsistent with preconceived information, the student will learn if he or she is open to varying concepts.

If the obstructing object provides multiple, closely spaced openings, a complex pattern of varying intensity can result.

If any player interferes with an eligible receiver's ability to catch the ball it is pass interference which draws a penalty of varying degree ( largely depending upon the particular league's rules ).

If a person is suffering such severe effects of hypoglycemia that they cannot ( due to combativeness ) or should not ( due to seizures or unconsciousness ) be given anything by mouth, medical personnel such as EMTs and paramedics, or in-hospital personnel can establish IV access and give intravenous dextrose, concentrations varying depending on age ( infants are given 2 ml / kg dextrose 10 %, children are given dextrose 25 %, and adults are given dextrose 50 %).

If the bullets have to travel a varying distance from the case to the point where they engage the rifling, then this can result in variations in pressure and velocity.

If an industry is characterized by a varying demand ( that is, a demand with cyclical fluctuations ), it is more difficult for the firms in the cartel to detect whether any change in their sales volume is due to a demand fluctuation or to cheating by another member of the cartel.

If the callee fails to respond or the handshaking fails, the originating ALE node usually selects another frequency either at random or by making a guess of varying sophistication.

If the varying property is a concentration gradient, it is known as solutal convection.

If the environment is such that, in addition to the scattering, there is a strongly dominant signal seen at the receiver, usually caused by a line of sight, then the mean of the random process will no longer be zero, varying instead around the power-level of the dominant path.

If the wave interacts with a line of crystals as in a sheet of polaroid, any varying electric field in the direction parallel to the line of the crystals will cause a current to flow along this line.

If a third one is partaking in the process the spectra typically intersect at varying wavelengths as concentrations change, creating the impression that the isosbestic point is ' out of focus ', or that it will shift as conditions change.

By varying the weighting parameter b, one can trace out the entire contract curve: If b

If the holiday falls in the middle of the week, some fireworks displays and celebrations may take place during the weekend for convenience, again, varying by region.

If a planet orbits its sun too closely or too far away, the surface temperature is incompatible with water being liquid ( though sub-surface water, as suggested for Europa, Enceladus, and Ceres, may be possible at varying locations ).

If the player presses the ' A ' button at just the right moment, the springboard will launch Kirby back up and out of the hole at varying levels of power, without losing a life — it is possible to reach any of the three floors, depending on the timing of the jump.

If the theme is about a TV series or film, the cards include characters and the data varying from things like strength and bravery to fashion and looks, depending on the criteria.

If a normal person ( one who is not a Melos Warrior ) looks at their true form, they will automatically transmogrify into a bizarre object ( such as stone statues or puppets, but varying with whatever monster is being viewed.

If housing services ( X4 ) is separated into the components that comprise it ( Z1, Z2, Z3, Z4 ,... Zn ), then the utility function can be rewritten as U = U ( X1, X2, X3 ,( Z1, Z2, Z3, Z4 ,... Zn )... Xn ) By varying the price of housing services ( X4 ) and solving for points of optimal utility, that household's demand schedule for housing services can be constructed.

If fresh water is slowly poured over a quantity of salt water, using a spoon held horizontally at water-level to prevent mixing, a hazy interface layer, the halocline, will soon be visible due to the varying index of refraction across the boundary.

If, however, these same sinusoids have phases which change rapidly as the frequency changes, they will add incoherently, varying between constructive and destructive addition at different times.

If the fluid has varying density, then the relationship is not simple.

If a substance is efficiently eliminated in the host, for example, then Haber's Law breaks down in the limit of t approaching the order of the half-life of the drug, rewriting the equation as the integral ∫ Cdt = constant for arbitrary varying C and elapsed time T. It is very convenient, however, because its relationship between and appears as a straight line in a log-log plot.

If the entrapment is high, the entire foot can be affected as varying branches of the tibial nerve can become involved.