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Code of Federal Regulations Title 26. Internal Revenue § 26.1.1382–4 Taxable income of cooperatives;  payment period for each taxable year

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.1382–4 Taxable income of cooperatives;  payment period for each taxable year - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-1382-4/

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