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" At the option of the contracting party, the amount of the excess profit liability may be paid in four equal installments instead of in a single payment, in which case the first installment is to be paid on or before the date prescribed for the payment... "
The Code of Federal Regulations of the United States of America - Page 234
1966
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 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 ;...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - Taxation - 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 ;...
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Tax Refunds: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - Income tax - 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...
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Tax Results: Hearings... on Amendments Proposed to H.R. 16462...

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...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 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...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - Income tax - 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...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 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...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - Income tax - 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...
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Regulations 95 Relating to the Tax on Unjust Enrichment: Under Title III of ...

United States. Internal Revenue Service - Unjust enrichment tax - 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...
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Regulations 90 Relating to the Excise Tax on Employers Under Title IX of the ...

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Excise tax - 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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