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circumstances, on a Form W-2.5 Sec. 29.51-2, Regs. 111 (1943),
as amended by T.D. 5425, 1945 C.B. 10 and T.D. 5649, 1948-2 C.B.
57. For taxable years beginning after December 31, 1947,
however, the regulations prescribed the use of Form 1040A,
instead of Form W-2, as the alternative to Form 1040.6 Sec.
29.51-2, Regs. 111 (1943), as amended by T.D. 5649, 1948-2 C.B.
57.
During the taxable years in issue, the Income Tax
regulations prescribed the use of a Form 1040 or, under limited
circumstances, a Form 1040A. Sec. 1.6012-1(a)(6), Income Tax
Regs. The terms of Income Tax regulations, in effect during the
taxable years in issue, do not state that a Form W-2 is an
acceptable substitute for a Form 1040. The filing of a Form W-2
by a taxpayer's employer does not satisfy the requirements that
such taxpayer file an individual income tax return. Manka v.
5 Specifically, the regulations provided that for taxable
years beginning after Dec. 31, 1943, the return was to be on Form
1040, except in the case of a taxpayer entitled to elect, and who
so elected, to use the Form W-2 (Rev.). Sec. 29.51-2, Regs. 111
(1943), as amended by T.D. 5425, 1945 C.B. 10 and T.D. 5649,
1948-2 C.B. 57. An individual was entitled to elect to use as
his return Form W-2 (Rev.), provided his or her gross income was
less than $5,000, inter alia. Id.
6 The amended regulations provided that for taxable years
beginning after Dec. 31, 1947, the return was to be on Form 1040,
except in the case of a taxpayer entitled to elect, and who so
elected, to use the Form 1040A. Sec. 29.51-2, Regs. 111 [26 CFR,
Part 29], as amended by T.D. 5649, 1948-2 C.B. 57. Use of the
Form 1040 or 1040A had been prescribed by sec. 29.51-2, Regs.
111, when originally promulgated on Oct. 26, 1943.
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