C H. 6 2 — T I M E AND PLACE FOR PAYING TAX
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on September 15 of the taxable year, and the third on January 15 of the succeeding taxable year. (3) If the declaration is filed after June 15 and not after September 15 of the taxable year, and is not required by section 6073 (a) to be filed on or before June 15 of the taxable year, the estimated tax shall be paid in two equal installments. The first installment shall be paid at the time of the fihng of the declaration, and the second on January 15 of the succeeding'taxable year. (4) If the declaration is filed after September 15 of the taxable year, and is not required by section 6073(a) to be filed on or before September 15 of the taxable year, the estimated tax shall be paid in fuU at the time of the filing of the declaration. (5) If the declaration is filed after the time prescribed in section 6073 (a) (including cases in which an extension of time for filing the declaration has been granted under section 6081), paragraphs (2),
- (3), and (4) of this subsection shall not apply, and there shall be
paid a t the time of such filing all installments of estimated tax which would have been payable on or before such time if the declaration had been filed within the time prescribed in section 6073 (a), and the remaining installments shall be paid at the times at which, and in the amounts in which, they would have been payable if the declaration had been so filed. (b) FARMERS.—If an individual referred to in section 6073(b) (relating to income from farming) 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 a t the time of the filing of the declaration. (c) AMENDMENTS OF DECLARATION.—If any amendment of a declaration is filed, the remaining installments, if any, shall be ratably increased or decreased, as the case may be, to reflect the increase or decrease, as the case may be, in the estimated tax by reason of such amendment, and if any amendment is made after September 15 of the taxable year, any increase in the estimated tax by reason thereof shall be paid at the time of making such amendment. (d) APPLICATION TO SHORT TAXABLE Y E A R S. — 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. (e) FISCAL Y E A R S. — I n 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 correspond thereto. (f) INSTALLMENTS P A I D IN ADVANCE.—At the
election of the
in-
dividual, any installment of the estimated tax may be paid prior to the date prescribed for its payment.
§ 6153(f)
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