1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - GAIN OR LOSS ON DISPOSITION OF PROPERTY
  6. Topic - Cooperatives and Their Patrons
  7. 26 CFR § 1.1382-4
26 CFR § 1.1382-4
Taxable income of cooperatives; payment period for each taxable year
June 25, 2020
CFR

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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§ 1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives
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§ 1.1382-5 Taxable income of cooperatives; products marketed under pooling arrangements

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