View all text of Subjgrp 20 [§ 1.1381-1 - § 1.1383-1]
§ 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.