| United States. Internal Revenue Service - 1924 - 396 pages
...the sixth month following the close of the fiscal year. The tax may, at the option of the taxpayer, be paid in four equal installments instead of in a...on or before the date prescribed for the payment of the tax as a single payment ; the second installment on or before the 15th day of the third month ;... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...the sixth month following the close of the fiscal year. The tax may, at the option of the taxpayer, be paid in four equal installments instead of in a...on or before the date prescribed for the payment of the tax as a single payment; the second installment on or before the 15th day of the third month ;... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 74 pages
...close of the calendar or the fiscal year. The tax may he paid in four equal installments instead of a single payment, in which case the first installment...on or before the date prescribed for the payment of the tax as a single payment; the second installment on or before the 15th day of the third month; the... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 84 pages
...close of the calendar or the fiscal year. The tax may be paid in four equal installments instead of a single payment. in which case the first installment...or before the date prescribed! for the payment of the tax as a single payment; the second installment on or before the 15th day of the third month; the... | |
| United States. Internal Revenue Service - 1931 - 502 pages
...the third month following the close of such fiscal year. The tax may, at the option of the taxpayer, be paid in four equal installments instead of in a...on or before the date prescribed for the payment of the tax as a single payment, the second installment on or before the 15th day of the third month, the... | |
| United States. Bureau of Internal Revenue - 1933 - 452 pages
...following the close of such fiscal year. (But see article 403.) The tax may, at the option of the taxpayer, be paid in four equal installments instead of in a...on or before the date prescribed for the payment of the tax as a single payment, the second installment on or before the 15th day of the third month, the... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...close of such fiscal year. (But see article 53-3.) The tax may, at the option of the 137 taxpayer, be paid in four equal installments instead of in a...on or before the date prescribed for the payment of the tax as a single payment, the second installment on or before the 15th day of the third month, the... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...following the close of such fiscal year. But see article 53-3. The tax may, at the option of the taxpayer, be paid in four equal installments instead of in a...on or before the date prescribed for the payment of the tax as a single payment, the second installment on or before the 15th day of the third month, the... | |
| United States. Internal Revenue Service - 1936 - 64 pages
...the third month following the close of the fiscal year. Such tax may, at the option of the taxpayer, be paid in four equal installments instead of in a...single payment, in which case the first installment shall be paid on or before the date prescribed for the payment of the tax as a single payment, the... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 pages
...as returns made under Title II of the Revenue Act of 1926. (d) The taxpayer may elect to pay the tax in four equal installments instead of in a single payment, in which case the first installment shall be paid not later than the last day prescribed for the filing of returns, the second installment... | |
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