§ 6072(d)

September 15 filing deadline applies

UNDECIDED

0 of 2 settled

  1. 1

    § 6072(d)

    ANY OF

    In the case of an income tax return of—

    “In the case of an income tax return of—” Opening words
    “a return made on the basis of a calendar year” Closing words
    “an exempt cooperative association described in section 1381(a)(1), or” § 6072(d)(1) needs Step 2 This part applies UNDECIDED
    “an organization described in section 1381(a)(2) which is under an obligation to pay patronage dividends (as defined in section 1388(a)) in an amount equal to at least 50 percent of its net earnings from business done with or for its patrons, or which paid patronage dividends in such an amount out of the net earnings from business done with or for patrons during the most recent taxable year for which it had such net earnings,” § 6072(d)(2)

    a return made on the basis of a calendar year shall be filed on or before the 15th day of September following the close of the calendar year, and a return made on the basis of a fiscal year shall be filed on or before the 15th day of the 9th month following the close of the fiscal year.

  2. 2

    § 1381(a)(1)

    This part applies

    ALL OF
    “any organization exempt from tax under section 521 (relating to exemption of farmers’ cooperatives from tax)”