-26-
SEC. 235. RETURNS.
In the case of a foreign corporation not having
any office or place of business in the United States
the return, in lieu of the time prescribed in section
53(a)(1), shall be made on or before the fifteenth day
of the sixth month following the close of the fiscal
year, or, if the return is made on the basis of the
calendar year then on or before the fifteenth day of
June. If any foreign corporation has no office or
place of business in the United States but has an agent
in the United States, the return shall be made by the
agent.
Section 235 of the Revenue Act of 1928 was reenacted verbatim in
the Revenue Act of 1932, 47 Stat. 230. Compare section 235 of
the Revenue Act of 1932 with section 235 of the Revenue Act of
1928.
VI. Relevant Caselaw
A. Overview
This Court has observed that sections 874(a) and 882(c)(2),
because similar in text and legislative intent, are to be
interpreted in pari materia. See Espinosa v. Commissioner,
107 T.C. 146, 152 (1996). The Court has also observed that few
opinions discuss the text of these sections in the context of
Federal income tax returns submitted to the Commissioner
untimely.11 Id. at 152-153. All of the cases discussing the
11 The paucity of cases is not surprising. Before the
enactment of the 1954 Code, all cases interpreting the
predecessors of sec. 882(c)(2) were appealable to the Court of
Appeals for the Fourth Circuit. See supra note 9. As will be
discussed, the view of that court was set forth by the end of
1942 in three opinions. In addition, as also will be discussed,
(continued...)
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