Treasury Regulations · 26 CFR
§ 1.1382-4. Taxable income of cooperatives; payment period for each taxable year.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1382
Cite as 26 CFR § 1.1382-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1963 by T.D. 6643
- Issued under
- 26 U.S.C. § 1382
- Length
- 41 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 2
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 2 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6643 (28 FR 3156)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Cooperatives and Their Patrons
Nearby sections
- § 1.1381-2 Tax on certain farmers' cooperatives.
- § 1.1382-1 Taxable income of cooperatives; gross income.
- § 1.1382-2 Taxable income of cooperatives; treatment of patronage dividends.
- § 1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.
- § 1.1382-4 Taxable income of cooperatives; payment period for each taxable year.
- § 1.1382-5 Taxable income of cooperatives; products marketed under pooling arrangements.
- § 1.1382-6 Taxable income of cooperatives; treatment of earnings received after patronage occurred.
- § 1.1382-7 Special rules applicable to cooperative associations exempt from tax before January 1, 1952.
- § 1.1383-1 Computation of tax where cooperative redeems nonqualified written notices of allocation.