 | United States - Law - 1964 - 1098 pages
...distributions after the close of the taxable year. For purposes of paragraph ( 1 ) ( A) , a distribution made after the close of the taxable year and on or before the 15th day of the third month of the next taxable year shall be treated as distributed during the taxable year... | |
 | United States - Law - 1953 - 1744 pages
...such dividend, refund, or rebate ) shall be taken into account in computing net income in the same subparagraph (A). Such dividends, refunds, and rebates made after the close of the taxable year and... | |
 | Administrative law - 1974 - 484 pages
...such dividend, refund, or rebate) shall be taken Into account In computing taxable Income In the same manner as in the case of a cooperative organization...of the taxable year and on or before the 15th day of the 9th month following the close of such year shall be considered as made on the last day of such... | |
 | Administrative law - 1969 - 324 pages
...such dividend, refund, or rebate) shall be taken into account in computing taxable Income In the same manner as in the case of a cooperative organization...the close of the taxable year and on or before the 16th day of the 9th month following the close of such year shall be considered as made on the last... | |
 | Administrative law - 1973 - 476 pages
...such dividend, refund, or rebate) shall be taken into account in computing taxable Income In the same manner as In the case of a cooperative organization...the close of the taxable year and on or before the 15tb day of the 9th month following the close of such year shall be considered ta made on the last... | |
 | Administrative law - 1972 - 692 pages
...such dividend, refund, or rebate) shall be taken into account in computing taxable income in the same manner as in the case of a cooperative organization...the close of the taxable year and on or before the 16th day of the 9th month following the close of such year shall be considered as made on the last... | |
 | Administrative law - 1988 - 552 pages
...manner that discloses to each patron the dollar amount allocated to him. For this purpose, allocations made after the close of the taxable year and on or before the 15th day of the ninth month following the close of the taxable year shall be considered as made on the last... | |
 | Administrative law - 1981 - 538 pages
...deduction under section 561 by reason of the application of section 563(b), relating to dividends paid after the close of the taxable year and on or before the 15th day of the third month following the close of such taxable year. § 1.547-5 Deduction denied in case of... | |
 | Administrative law - 1992 - 584 pages
...deduction under section 561 by reason of the application of section 563(b), relating to dividends paid after the close of the taxable year and on or before the 15th day of the third month following the close of such taxable year. § 1.547-5 Deduction denied in case of... | |
 | Administrative law - 1988 - 876 pages
...of the cooperative is the period beginning with the first day of such taxable year and ending with the 15th day of the 9th month following the close of such year. (4) This paragraph shall apply to any taxable year of a cooperative association if, with respect to... | |
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In computing taxable income in the same manner as in the case of a cooperative organization not exempt under section 521. Such dividends, refunds, and rebates made after the close of the taxable year and on or before the 15th day of the 9th month following... 
