StacksVerified U.S. regulatory reference

27 CFR §40.163

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Except as otherwise provided in § 40.164, the periods to be covered by semimonthly tax returns are from the 1st day of each month through the 15th day of that month and from the 16th day of each month through the last day of that month.