1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 40
  5. subpart H
  6. subjgrp 27
  7. § 40.163

View all text of Subjgrp 27 [§ 40.161 - § 40.171]

§ 40.163 - Semimonthly tax return periods.

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.

[T.D. TTB-89, 76 FR 3513, Jan. 20, 2011]

SOURCE: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.

CITE AS: 27 CFR 40.163