26 CFR § 1.1382-4 - Taxable income of cooperatives; payment period for each taxable year.

---
identifier: "/us/cfr/t26/s1.1382-4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.1382-4 - Taxable income of cooperatives; payment period for each taxable year."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.1382-4"
section_name: "Taxable income of cooperatives; payment period for each taxable year."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "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.

[T.D. 6643, 28 FR 3156, Nov. 26, 1963]