 Returns made on the basis of the calendar year shall be made on or before the 15th day of March following the close of the calendar year. Returns made on the basis of a fiscal year shall be made on or before the 15th day of the third month following the...  Statistics of Income from Returns of Net Income - Page 143by United States. Internal Revenue Service - 1955Full view - About this book
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...and other than a foreign corporation not having an office or place of business in the United States, on or before the 15th day of March following the close of the calendar year, or, if the return should be made on the basis of a fiscal year, then on or before the 15th day of the... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...a foreign corporation not having an office or place of business in the United States, is to be paid on or before the 15th day of March following the close of the calendar year, or, where the return is made on the basis of a fiscal year, on or before the 15th day of the third... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...a foreign corporation not having an office or place of business in the United States, is to be paid on or before the 15th day of March following the close of the calendar year, or, where the return is made on the basis of a fiscal year, on or before the 15th day of the third... | |
 | United States - 1928 - 268 pages
...for filing. — (1) GENERAL RULE. — Returns made on the basis of the calendar year shall be made OD or before the 15th day of March following the close of the calendar year. Returns made on the basis of a fiscal year shall be made on or before the 15th day of the third month... | |
 | United States - 1928 - 1164 pages
...other than a foreign corporation not having an office or place of business in the United States, on the 15th day of March following the close of the calendar year, or, if the return should be made on the basis of a fiscal year, then on the fifteenth day of the third... | |
 | 1953 - 1028 pages
...required to file a gift tax return if the gift consists of property situated in the United States. A return is required even though because of authorized...calendar year unless the return is for a deceased donor. The entire value of gifts totaling more than $3,000 made to any one donee during the calendar year... | |
 | 1954 - 766 pages
...return is required even though because of authorized deductions a tax may not be due. The gift tax return is due on or before the 15th day of March following...calendar year unless the return is for a deceased donor. GIFT TAX LAW The gift tax on the transfer of property by gift is imposed by chapter 4 of the Internal... | |
 | 1951 - 984 pages
...required to file a gift tax return if the gift consists of property situated in the United States. A return is required even though because of authorized...of the calendar year in which the gift is made, and may not be filed prior to the close of the calendar year except in the case of a return for gifts made... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...for filing. — (1) GENERAL RULE. — Returns made on the basis of the calendar year shall be made on or before the 15th day of March following the close of the calendar year. Returns made on the basis of a fiscal year shall be made on or before the loth day of the third month... | |
 | United States. Internal Revenue Service - 1933 - 98 pages
...509. PAYMENT OF TAX. (a) Time of payment. — The tax imposed by this title shall be paid by the donor on or before the 15th day of March following the close of the calendar year. (b) Extension of time for payment. — At the request of the donor, the Commissioner may extend the... | |
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