26 C.F.R. § 1.1382-4 Taxable income of cooperatives; payment period for each taxable year.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Cooperatives and Their Patrons
§ 1.1382-4 Taxable income of cooperatives; payment period for each taxable year.
