 | Rex Frye - Income tax - 1921 - 350 pages
...to by any one of the partners. TIME AND PLACE FOR FILING RETURNS. SEC. 227. (a) That returns shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or, if the return is made on the basis of the calendar year,... | |
 | United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...collector at Baltimore, Maryland. ABT. 651. Time and place for filing returns. — Returns of income must be made on or before the fifteenth day of the third month following the close of the fiscal or calendar year, as provided in section 227 of the statute and articles... | |
 | John F. Sherwood - Accounting - 1921 - 282 pages
...the one for which the return is made. If the return is made on the basis of a fiscal year, it must be made on or before the fifteenth day of the third month following the end of his fiscal year. Forms for making this return can be secured from the Collector... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...AND FIDUCIARY RETURNS 198 Sec. 227. (a) That returns (except in the case of nonresident aliens) shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or, if the return is made on the basis of the calendar year,... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...PARTNERSHIP, AND FIDUCIARY RETURNS SEC. 227. (a) That returns (except in the case of nonresident aliens) shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or, if the return is made on the basis of the calendar year,... | |
 | North Dakota - Session laws - 1923 - 634 pages
...time prescribe, and shall be filed with the tax commissioner at Bismarck, North Dakota. Returns shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or if the return is made on a basis of the calendar year then... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...AND FIDUCIARY RETURNS. Sec. 227. (a) That returns (except in the case of nonresident aliens) shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or, if the return is made on the basis of the calendar year,... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 pages
...PARTNERSHIP, AND FIDUCIARY RETURNS Sec. 227. (a) That returns (except in the case of nonresident aliens) shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or, if the return is made on the basis of the calendar year,... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...PARTNERSHIP, AND FIDUCIARY RETURNS SEC. 227. (a) Returns (except in the case of nonresident aliens) shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or, if the return is made on the basis of the calendar year,... | |
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Returns (except in the case of nonresident aliens) shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or, if the return is made on the basis of the calendar year, then the return shall be made on or... 
