[Code of Federal Regulations]
[Title 26, Volume 11]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1382-4]

[Page 790]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 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]