K  made  for  a  minor,  lunatic,  absentee  from  the  United  States,  or
invalid,  it  may  be  mad^  as  a  complete  substitute  for  the  in-
dividual retmn  by  the  principal  and  contain  a  full  statement
of  his  whole  taxable  net  income,  application  for  deductions,
exemptions,  etc.,  provided  it  be  accompanied  by  an  affidavit
of  the  sufficiency  of  the  representative's  knowledge  (p.  75).
(&)  Return  by  source.
A  statement  of  the  portion  of  the  income  of  the  principal  or  cred-
itor from  which  the  normal  tax  has  been  withheld;  and  tlie
name  and  address  of  the  principal  or  creditor,  or  a  statement
that  the  name  and  address,  or  address,  are  unknown.
(c)  Return  by  tenant.
A  statement  of  the  gross  rental  and  deductions  for  taxes,  assess-
ments, and  cost  of  maintenance,  repairs  and  insurance.
(d)  Return  by  partnership,  see  Exception  (c3

Return,  as  applicable  to  representatives  and  source — Construction.
(See,  also,  pp.  49,  110).
Administrators,  see  Decedents.
Agents,  see  Aliens.
Aliens'  agents  or  partners  may  make  return  if  possessed  of  suffi-
cient knowledge.    7  I.  R.  R.  10.
Children,  see  Step-children.
Decedent's  income  prior  to  death  returnable  by  personal  repre-
sentative.   Mandell  v.  Pierce,  3  Cliff.  134;  7  I.  R.  R.  59.
Decedent's  income  not  returnable  when  death  occurred  between
January  1st  and  May  1st.    2  I.  R.  R.  54.
District — Return  by  guardian  residing  abroad  to  be  made  in  dis-
trict of  ward's  residence;  return  of  resident  guardian  in  dis-
trict of  guardian's  residence.   3  I.  R.  R.  172.
Dividends,  see  Rules.
Executors,  see  Decedents.
