§ 1.1382-4. Taxable income of cooperatives; payment period for each taxable year.
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/us/cfr/t26/s§ 1.1382-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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]
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§ 1.1382-4
Taxable income of cooperatives; payment period for each taxable year.
Treas. Dec.T.D. 6643
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