 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 for ... - Page 3321951Full view - About this book
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...corporation not having any office or place of business in the United States (see section 236), is to be paid on or before the 15th day of March following the close of the calendar year, or, where the return is madB on the basis of a fiscal year, on or before the 15th day of the third... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...corporation not having any office or place of business in the United States (see section 236), is to be paid on or before the 15th day of March following the close of the calendar year, or, if the return is made on the basis of a fiscal year, on or before the 15th day of the third month... | |
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