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Requirements for Filing Tax Returns | Midpage
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Code of Federal Regulations
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Subchapter A
Part 19
Subpart I
ECFR75371577e496087
Requirements for Filing Tax Returns
19.233
Filing prepayment returns.
19.234
Filing deferred payment returns.
19.235
Deferred payment return periods—annual, quarterly, and semimonthly.
19.236
Due dates for returns.
19.237
Special rule for semimonthly filers for the month of September.
19.238
Payment by mail or courier.
19.239
Form of payment.
19.240
Payment of tax by electronic fund transfer.