RETURNS TREATED AS DECLARATIONS OF ESTIMATED TAX BY INDIVIDUALS.

SEC. 74. RETURNS TREATED AS DECLARATIONS OF ESTIMATED TAX BY INDIVIDUALS.Section 6015 (f) (relating to returns treated as declarations of estimated income tax by individuals) is amended by adding after paragraph (2) the following: “In the application of this subsection in the case of a taxable year beginning on any date other than January 1, there shall be substituted, for the 15th or last day of the months specified in this subsection, the 15th or last day of the months which correspond thereto.”