 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...  Internal Revenue Cumulative Bulletin - Pagina 429de United States. Internal Revenue Service - 1978Vizualizare completă - Despre această carte
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pagini
...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... | |
 | United States. Internal Revenue Service - 1924 - 396 pagini
...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pagini
...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 pagini
...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... | |
 | 1953 - 1048 pagini
...return is required even though because of authorized deductions a tax may not be due. The return is due on or before the 15th day of March following the close of the calendar year in which the gift is made, and cannot be filed prior to the close of the calendar year unless the return... | |
 | United States. Internal Revenue Service - 1931 - 502 pagini
...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. Bureau of Internal Revenue - 1933 - 452 pagini
...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 - 1933 - 98 pagini
...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 - 1936 - 104 pagini
...transfer. 29 ART. 22. Time and place of filing return. — Gift tax returns must be filed in duplicate on or before the 15th day of March following the close of the calendar year in which gifts were made. The return shall be filed with the collector of internal revenue for the... | |
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