Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter A - Income Tax |
Part 1 - Income Taxes |
Cooperatives and Their Patrons |
§ 1.1382-4 - Taxable income of cooperatives; payment period for each taxable year.
Latest version.
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§ 1.1382-4 Taxable income of cooperatives; payment period for each taxable year.
The payment period for a taxable year is the period beginning with the first day of such taxable year and ending with the fifteenth day of the ninth month following the close of such year.
[T.D. 6643, 28 FR 3156, Nov. 26, 1963]