...15th. If the return is based on a fiscal year different from the calendar year, it must be filed on or before the 15th day of the 4th month following the close of the fiscal year. Q. Where must returns be filed? A. With the Comptroller of the State of New York at Albany,...

...the executor? administrator, or legal representative must file the final return for the decedent on or before the 15th day of the 4th month following the close of (he deceased taxpayer's normal tax year. Suppose John Jones, who, for 1960, filed on the basis of a...

...file a Form 1041-A. (c) Time and place for filing return. The return on form 1041-A shall be filed on or before the 15th day of the 4th month following the close of the taxable year of the trust, with the internal revenue officer designated by the instructions applicable to such form....

...the other spouse files a Federal income tax return for the short period required by that change on or before the 15th day of the 4th month following the close of the short period. See section 443 and the regulations thereunder. If the due date for any such short-period...

...accounting period of the other spouse files a return for the short period required by such change on or before the 15th day of the 4th month following the close of such short period. See section 443 and the regulations thereunder. (If the due date for any such shortperiod...

...accounting period of the other spouse files a return for the short period required by such change on or before the 15th day of the 4th month following the close of such short period. See section 443 and the regulations thereunder. (If the due date for any such short-period...

...accounting period of the other spouse files a return for the short period required by such change on or before the 15th day of the 4th month following the close of such short period. See section 443 and the regulations thereunder. (If the due date for any such shortperiod...

...member files a consolidated return for the period that includes the target's acquisition date or (2) the 15th day of the 4th month following the close of the S group's taxable year in which the acquisition date occurs. (iii) Contents of delayed statement. The...

...member files a consolidated return for the period that includes the target's acquisition date or (2) the 15th day of the 4th month following the close of the S group's taxable year in which the acquisition date occurs. (iii) Contents of delayed statement The...

...(a) (1) of the Internal Revenue Code be amended to permit the films corporation income-tax returns on or before the 15th day of the 4th month following the close of the taxable year. If the above recommendation is followed a collateral problem arises relating to the payment of...