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Cooperatives and Their Patrons

§ 1.1382-4 Taxable income of cooperatives; payment period for each taxable year.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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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▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

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