Code of Federal Regulations · Section

§ 40.163 — Semimonthly Tax Return Periods

27 C.F.R. § 40.163

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Except as otherwise provided in § 40.164, the periods to be covered by semimonthly tax returns are from the 1st day of each month through the 15th day of that month and from the 16th day of each month through the last day of that month.

27 C.F.R. § 40.162 27 C.F.R. § 40.164

Authorizing Statute

Definitions
31 U.S.C. § 9301
Limitation on use of cash method of accounting
26 U.S.C. § 448