{"data":{"id":"us/26-cfr-1.1382-4","jurisdiction":"us","citation":"26 CFR 1.1382-4","heading":"-4 Taxable income of cooperatives; payment period for each taxable year.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"3d1376cf57c661d9da6602aae67fa0a6948b1b5bca2071e5741b5664e1f2e762","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1382-3","next":"us/26-cfr-1.1382-5"},"notice":"GroundRules: Original legal text. Not legal advice."}