Full text
in the case of a taxpayer who has filed a return of income under this Part for the year as required by section 150, on the last day of the year; and
in the case of a taxpayer who has filed a return of income under this Part for the year as required by section 150, on the last day of the year; and
in the case of a taxpayer who has filed a return of income under this Part for the year as required by section 150, on the last day of the year; and