Opinion No. 35-1220
November 22, 1935
TO: Mr. W. S. Barnes, Auditor, Income Tax Department, Santa Fe, New Mexico.
{*89} This is in reply to your letter of November 21, 1935. I do not, of course, know of the conversation you had with Mr. Patton but in my opinion it is not necessary for a corporation to file an income tax return for a fractional period of the year merely because it amends its charter, or its name is changed.
By QUINCY D. ADAMS,
Asst. Atty. General
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.