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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1382-4>. Interprets 26 U.S.C. § 1382.

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]