 | United States. Court of Claims - Law reports, digests, etc - 1931 - 854 pages
...the revenue act of 1921 provides : " 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,... | |
 | Administrative law - 1940 - 1806 pages
...individuals, as to wRich see section 217, and foreign corporations, as to which see section 235) must 00. A husband and wife living together shall receive but following the close of the taxable year. A corporation going into liquidation during any taxable year... | |
 | Administrative law - 1941 - 1688 pages
...in the case of a resident foreign corporation, in lieu of the time prescribed in section 235, shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or on or before the fifteenth day of March if on the basis... | |
 | United States - Law - 1953 - 1744 pages
...of April following the close of the calendar year. Returns made on the basis of & fiscal year shall is not recognized solely by reason of this paragraph, and following the close of the fiscal year, except that in the case of the return of the fiduciary of an... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...(d) Time and place for filing. — The declaration required under subsection (a) shall be filed on or before the fifteenth day of the third month of the taxable year, except that if the requirements of subsection (a) are first met after such date, the declaration shall... | |
 | Wisconsin - Session laws - 1947 - 1458 pages
...fifteenth of each year, except that in case of a fiscal year other than the calendar year such report shall be made on or before the fifteenth day of the third month following the close of the fiscal year, in the manner and form prescribed by the department of taxation... | |
 | Administrative law - 1949 - 776 pages
...return required for the portion of such taxable year during which it was not a member of the group must be made on or before the fifteenth day of the third month following the close of its taxable year (determined without regard to affiliation). For example, Corporation... | |
 | United States, Walter Elbert Barton - Income tax - 1953 - 708 pages
...of April following the close of the calendar year. Returns made on the basis of a fiscal year shall be made on or before the fifteenth day of the third month following the close of the fiscal year, except that in the case of the return of the fiduciary of an... | |
 | United States - Social security - 1960 - 504 pages
...the Administrator of his net earnings from self -employment for such taxable year. Such report shall be made on or before the fifteenth day of the third month following the close of such year, and shall contain such information and be made in such manner as... | |
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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... 
