CFR /  Title 26  /  Part 1  /  Sec. 1.1382-4 Taxable income of cooperatives; payment period for each

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]