If due date for filing | Then due dates of equal |
---|---|
declaration is: | installments are: |
(1) April 15 | April 15; June 15; September 15; |
January 15 of following year. | |
(2) June 15 | June 15; September 15; January 15 of |
following year. | |
(3) September 15 | September 15; and January 15 of fol- |
lowing year. | |
(4) January 15 of | |
following year | All to be paid with the declaration. |