Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter A - INCOME TAXPart 1 - INCOME TAXESGAIN OR LOSS ON DISPOSITION OF PROPERTY
COOPERATIVES AND THEIR PATRONS
Section 1.1382-4 - Taxable income of cooperatives; payment period for each taxable year

26 C.F.R. § 1.1382-4

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Current through September 30, 2024
Section 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.

26 C.F.R. §1.1382-4

T.D. 6643, 28 FR 3156, Nov. 26, 1963