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FEDERAL REGISTER, any part thereof or source of income, profits, losses, or expenditures appearing in any in come return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, at the discretion of the court; and if the offender be an officer or employee of the United States he shall be dismissed from office or discharged freon employment.

Thursday, August 31, 1939

3779

nue Code, upon written application em or of such State under the seal of signed by the governor of such State the State, designating the officer to make under the seal of the State, designating the inspection and showing that such the officer to make the inspection and inspection is solely for purposes of ad showing that such inspection is solely ministering such. State law. W ith re for purposes of administering such spect to inspection on behalf of States State law. With respect to inspection or political subdivisions thereof, see on behalf of States or political subdivi further section 55 of the Internal Reve sions thereof, see further section 55 of nue Code.f Pursuant to the above-quoted provi the Internal Revenue Code.t 463C.5 Estates. The return of an sions of law, it is hereby ordered that 463C.3 Joint return o f husband and certain returns of individuals, partner wife. A joint return of a husband and estate shall be open to inspection a by ships, estates, trusts, corporations, asso wife shall be open to inspection a by the administrator, executor, or trustee ciations, joint-stock companies, and in either spouse for whom the return was of such estate, or by his duly constituted surance companies made pursuant to the made, upon satisfactory evidence of such attorney in fact; b in the discretion of requirements of the Internal Revenue relationship being furnished, or by his or the Commissioner, by any heir at law, Code, shall be open to inspection in ac her duly constituted attorney in fact; next of kin, or beneficiary under the will, cordance and upon compliance with the b if either spouse has died, or become of the deceased person for whose estate the return is made, or by the duly con following rules and regulations: f legally incompetent, by the administra stituted attorney in fact of such heir at tor, executor, trustee, or guardian of his STJBPART B
law, next of kin, or beneficiary, or if any or her-estate, or by the duly constituted such heir at law, next of kin, car bene Income Returns Including Personal attorney in fact of such administrator, ficiary has died or become legally incom Holding Company and Unjust Enrich executor, trustee, or guardian; and c petent, by his administrator, executor, ment Returns, and Excess-Profits and in the discretion of the Commissioner by Capital Stock Tax Returns, and Re any heir at law, next of kin, or bene trustee, or guardian of his estate, or by turns of Employment Tax on Employ ficiary under the will, of such deceased the duly constituted attorney in fact of ers Under Subchapter C of Chapter 9 spouse, or by the duly constituted attor such administrator, executor, trustee, or guardian, upon a showing of material in of the Internal Revenue Code ney in fact of such heir at law, next of terest which will be affected by informa 463C.1 Terms used. The word re kin, or beneficiary, upon a showing that tion contained in the return; and c as turn when used in Subpart B of these such heir at law, next of kin, or bene to returns under subchapter C of chap regulations shall include only income re ficiary has a material interest which will ter 9 o f the Internal Revenue Code re turns including personal holding com be affected by information contained in lating to employment tax on employers, pany and unjust enrichment returns, the return. W ith respect to inspection in the discretion of the Commissioner and excess-profits and capital stock tax on behalf of States or political subdivi and at such time and in such manner as returns; and returns of employment tax sions thereof, see section 55 of the Inter the Commissioner may prescribe for in on employers under subchapter C of nal Revenue Code.t spection, by an officer of any State hav chapter 9 of the Internal Revenue Code.
463C.4 Partnership return. The re ing a law certified to the Secretary of Any other word or term used in these tim i of a partnership shall be open to the Treasury by the Social Security regulations which is defined in any chap inspection a by any individual who Board as having been approved in ac ter of the Internal Revenue Code shall was a member of such partnership dur cordance with section 1603 of the In
be given the definition contained in the ing any part o f the time covered by ternal Revenue Code, upon written appli chapter which is applicable with respect the return, or by his duly constituted at cation signed by the governor of such to the particular return made.f torney in fact, upon satisfactory evidence State under the seal of the State, desig 463C.2 Return of individual. The of such membership in the partnership nating the officer to make the inspection return of an individual shall be open being furnished; b if a member of and showing that such inspection is to inspection a by the person who such partnership during any part of the solely for purposes of administering such made the return, or by his duly consti time covered by the return has died, or State law. W ith respect to inspection on tuted attorney in fact; b if the maker become legally incompetent, by the behalf of States or political subdivisions o f the return has died, or become legally administrator executor, trustee, or thereof, see further section 55 of the In
incompetent, by the administrator, ex guardian, of his estate, or by the duly ternal Revenue Code.t ecutor, trustee, or guardian of his estate, constituted attorney in fact of such ad 463C.6 Trusts. The return of a or by the duly constituted attorney in ministrator, executor, trustee; or guard trust shall be open to inspection a by fact of such administrator, executor, ian; c in tile discretion of the Com the trustee or trustees, jointly or sev trustee, or guardian; c in the discre missioner, by any heir at law, next of erally, or the duly constituted attorney tion of the Commissioner, by any heir kin, or beneficiary under the will, of in fact of such trustee or trustees; b at law, next o f kin, or beneficiary under such deceased person, or by the duly by any individual who was a benefi the will, of such deceased person, or by constituted attorney in fact of such heir ciary of such trust during any part of the duly constituted attorney in fact of at law, next of kin, or beneficiary, upon the time covered by the return, or by such heir at law, next of kin, or bene a showing that such heir at law, next his duly constituted attorney in fact, ficiary, upon a lowing that such heir of kin, or beneficiary has a material upon satisfactory evidence being fu r at law, next of kin, or beneficiary has interest which will be affected by infor nished that the individual was such a material interest which will be a f mation contained in the return; and beneficiary; c if any individual who fected by information contained in the id as to returns under subchapter C of was a beneficiary of such trust during return; and id as to returns under chapter 9 of the Internal Revenue Code any part of the time covered by the subchapter C of chapter 9 of the In relating to employment tax on employ return has died, or become legally in ternal Revenue Code relating to em ers , in the discretion of the Commis competent, by the administrator, execu ployment tax on employers, in the dis sioner and at such time and in such tor, trustee, or guardian, of his estate, cretion of the Commissioner and at such manner as the Commissioner may prej or by the duly constituted attorney in time and in such manner as the Com scribe for the inspection, by an officer fact of such administrator, executor, missioner may prescribe for the inspec of any State having a law certified to trustee, or guardian; id in the discre tion, by an officer of any State having the Secretary of the Treasury by the tion of the Commissioner, by any heir a law certified to the Secretary of the Social Security Board as having been at law, next of kin, or beneficiary under Treasury by the Social Security Board approved in accordance with section the will, of such deceased person, or by as having been approved in accordance 1603 of the Internal Revenue Code, upop the duly constituted attorney in fact of with section 1603 of the Internal Revewritten application signed by the govsuch heir at law, next of kin, or bene-