556 



nation and constituting a part of the armed forces 

 thereof. 



§ 6073. Time for filing declarations of estimated income 

 tax by individuals. 



(a) Individuals other than farmers or fishermen. 



Declarations of estimated tax required by section 

 6015 from individuals regarded as neither farmers 

 nor fishermen for the purpose of that section shall 

 -be filed on or before April 15 of the taxable year, 

 except that if the requirements of section 6015 are 

 first met — 



( 1 ) After April 1 and before June 2 of the tax- 

 able year, the declaration shall be filed on or be- 

 fore June 15 of the taxable year, or 



(2) After June 1 and before September 2 of the 

 taxable year, the declaration shall be filed on or 

 before September 15 of the taxable year, or 



(3) After September 1 of the taxable year, the 

 declaration shall be filed on or before January 15 

 of the succeeding taxable year. 



(b) Farmers or fishermen. 



Declarations of estimated tax required by section 

 6015 from individuals whose estimated gross in- 

 come from farming or fishing (including oyster 

 farming) for the taxable year is at least two-thirds 

 of the total estimated gross income from all sources 

 for the taxable year may, in lieu of the time pre- 

 scribed in subsection (a) . be filed at any time on or 

 before January 15 of the succeeding taxable year. 



(c) Amendment. 



An amendment of a declaration may be filed in 

 any interval between installment dates prescribed 

 for that taxable year, but only one amendment may 

 be filed in each such interval. 



(d) Short taxable years. 



The application of this section to taxable years 



of less than 12 months shall be in accordance with 

 regulations prescribed by the Secretary or his 

 delegate. In the case of a nonresident alien de- 

 scribed in section 6072(c), the requirements of 

 section 6015 shall be deemed to be first met no 

 earlier than after April 1 and before June 2 of th^ 

 taxable year, 

 (e) Fiscal years. 



In the application of this section to the case of a 

 taxable year beginning on any date other than 

 January 1, there shall be substituted, for the months 

 specified in this section, the months which corre- 

 spond thereto. (Aug. 16, 1954, ch. 736, 68A Stat. 

 750; Sept. 25, 1962, Pub. L. 87-682, § 1 (a) (2), (b), 

 (c), 76 Stat. 575 amended Pub. L. 94-455 § 1012 

 (c) , Oct. 4, 1976, 90 Stat. 1614.) 



Amendments 



1976— Subsec. (d). Pub. L. 94^^55, § 1012(c) added 

 the last sentence. 



1962— Subsec. (a). Pub. L. 87-682, i 1(b), (c), substi- 

 tuted "Individuals regarded as neither farmers nor fisher- 

 men" for "Individuals not regarded as farmers" In the 

 text, and Inserted "or Fishermen" In the catchllne. 



Subsec. (b). Pub. L. 87-682. § 1(a)(2), (c). Inserted 

 "or fishing" following "from farming" In the text, and 

 "or Fishermen" In the catchllne. 



§6153. Installment payments of estimated income tax 

 by individuals. 



(b) Farmers or fishermen. 



If an individual referred to in section 6073(b) 

 (relating to income from farming or fishing) makes 

 a declaration of estimated tax after September 15 

 of the taxable year and on or before January 15 of 

 the succeeding taxable year, the estimated tax shall 

 be paid in full at the time of the fiLng of the 

 declaration. 



10. Use of Surplus Agricultural Commodities 

 7 UJS.C. 1691, 1691a, 1732 



§1691. Declaration of policy. 



The Congress hereby declares it to be the policy 

 of the United States to expand international trade ; 

 to develop and expand export markets for United 

 States agricultural commodities ; to use the abundant 

 agricultural productivity of the United States to 

 combat hunger and malnutrition and to encourage 

 economic development in the developing countries, 

 with particular emphasis on assistance to those 

 countries that are determined to improve their own 

 agricultural production; and to promote in other 

 ways the foreign policy of the United States. In 

 furnishing food aid under this chapter, the President 

 shall — 



(1) give priority consideration, in helping to 

 meet urgent food needs abroad, to making avail- 

 able the maximum feasible volume of food com- 

 modities (with appropriate regard to domestic 

 price and supply situations) required by those 



countries most seriously affected by food shortages 

 and by inability to meet immediate food require- 

 ments on a normal commercial basis; 



(2) continue to urge all traditional and poten- 

 tial new donors of food, fertilizer, or the means of 

 financing these commodities to increase their par- 

 ticipation in efforts to address the emergency and 

 longer term food needs of the developing world; 



(3> relate United States assistance to efforts by 

 aid-receiving countries to increase their own agri- 

 cultural production, with emphasis on development 

 of small, family farm agriculture, and improve 

 their facihties for transportation, storage, and dis- 

 tribution of food commodities; 



(4) give special consideration to the potential 

 for expanding markets for America's agricultural 

 abundance abroad in the allocation of commodities 

 or concessional financing; and 



(5) give appropriate recognition to and support 

 of a strong and viable American farm economy in 



