26 C.F.R. § 1.1382-4. - § 1.1382-4 Taxable Income of Cooperatives; Payment Period for Each Taxable Year.

Current as of January 1, 1970

Section 1.1382-4 - § 1.1382-4 Taxable Income of Cooperatives; Payment Period for Each Taxable Year.Section 1.1382-4 - § 1.1382-4 Taxable Income of Cooperatives; Payment Period for Each Taxable Year.

Section 1.1382-3 - § 1.1382-3 Taxable Income of Cooperatives; Special Deductions for Exempt Farmers' Cooperatives.Section 1.1382-5 - § 1.1382-5 Taxable Income of Cooperatives; Products Marketed Under Pooling Arrangements.

§ 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.

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

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