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JAMA. 1946;130(7):430-436. doi:10.1001/jama.1946.02870070050014.
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ABSTRACT

THE PHYSICIAN'S FEDERAL INCOME TAX 

PREPARED BY THE BUREAU OF LEGAL MEDICINE AND LEGISLATION, AMERICAN MEDICAL ASSOCIATION  Federal income taxpayers on a calendar year basis must on or before March 15 do two things: (1) they must file their final returns for the year 1945 and (2) they must file a declaration of estimated tax for 1946.

WHO MUST FILE RETURNS  A return must be filed by every citizen or resident of the United States whose total gross income in 1945 was $500 or more. Joint returns may be filed by husband and wife if (1) they were married at the end of the year and (2) both were citizens or residents of the United States. Such a joint return may be filed even though one spouse has neither income nor deductions.

WHO MUST FILE DECLARATIONS OF ESTIMATES  In

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