DECLARATIONS OF ESTIMATED TAX BY FARMERS.

SEC. 944. DECLARATIONS OF ESTIMATED TAX BY FARMERS. (a) Return as Declaration or Amendment.—Section 6015(f) (relating to return considered as declaration or amendment) is amended by striking out “February 15” and inserting in lieu thereof “March 1”. (b) Effective Date.—The amendment made by subsection (a) shall apply with respect to taxable years beginning after December 31, 1968.