If you use a fiscal year, a year ending on the last day of any month other than December, your return is due on or before the 15th day of the 4th month after the close of your tax year.

If the last day ( due date ) for performing any act for tax purposes, such as filing a return or making a tax payment, etc., falls on Saturday, Sunday, or a legal holiday, you may perform that act on the next succeeding day which is not a Saturday, Sunday, or legal holiday.

If we thus spent our very first day in the midst of a large number of your people honoring a new hero and a great national achievement, our last day, to us at least, was equally impressive and very moving, even though the crowds were absent and there was almost complete silence.

If so, are you saying, `` Where did the last few years go??

If Bridget did get any bundles of cash, the last person who would have rewarded her for services rendered would have been Lizzie Borden.

If Barnett doesn't call a special session in 1961, it will be the first year in the last decade that the Legislature has not met in regular or special session.

If I could put your body in an imaginary atomic press and squeeze you down, squeeze these holes out of you in the way we squeeze the holes out of a sponge, you would get smaller and smaller until finally when the last hole was gone, you would be smaller than the smallest speck of dust that you could see on this piece of paper.

If 500 Japanese were ordered to hold a position, we had to kill 495 before it was ours -- and then the last five killed themselves ''.

If she chose, and in that final decision discarded, what, above all, all of us value, life itself, must she not have risen to her fullest height, and transcending her murky self, felt at last the passion of a great moral decision??

If they say I could have stopped her it is because they are ignorant of her last weeks of self-examination, her search into herself and its conclusions.

If the ball has left the field along the sidelines, the referee must decide which team touched the ball last, and award a restart stroke to the opposing team, just like football's throw-in.

If left untreated, an episode of hypomania can last anywhere from a few days to several years.

If he felt out of ideas on what to do with the story, he would often take a break from the shoot that could last for days, while keeping the studio ready for when he felt inspired again.

If the " last trumpet " of Paul is equated with the last trumpet of Revelation, the Rapture would be in the middle of the Tribulation.

If a fumbled ball goes out of bounds, the team whose player last touched it is awarded possession at the spot where it went out of bounds.

If every term of every definiens must itself be defined, " where at last should we stop?

If the last pass at the end is by the right.

If the conjecture were true, it would be a generalization of Fermat's last theorem, which could be seen as the special case n = 2: if, then.

If Emperor Keitai began a new dynasty as some historians believe, then Buretsu is the last emperor of the first recorded dynasty of Japan.

If Emperor Keitai began a new dynasty as some historians believe, then Emperor Buretsu would have been the last monarch of the first recorded dynasty of Japan.

If the deck is depleted during the draw before all players have received their replacements, the last players can receive cards chosen randomly from among those discarded by previous players.

:" If a period fixed by weeks, months, and years does not commence from the beginning of a week, month, or year, it ends with the ending of the day which proceeds the day of the last week, month, or year which corresponds to that on which it began to commence.

If not for the last second deviation, which compromised his autorotative descent, he might have landed safely.

"(...) If Russia is tending to become a capitalist nation after the example of the Western European countries, and during the last years she has been taking a lot of trouble in this direction-she will not succeed without having first transformed a good part of her peasants into proletarians ; and after that, once taken to the bosom of the capitalist regime, she will experience its pitiless laws like other profane peoples.

If a child had a single drop of Negro blood, he would revert to the ancestral line which, except as slaves under a superior race, had not made one step of progress in 3,000 years.

If he can bounce back with one of those 25 home runs years, the club will have to be better off offensively.

If this new Bible does not increase in significance by repeated readings throughout the years, it will not survive the ages as has the King James Version.

If the change, at first sight, seems minor, we may recall that it took the Italian painters about two hundred years to make an analogous change, and the Italian painters, by universal consent, were the most brilliant group of geniuses any art has seen.

If this is true, then the universe today looks just as it did millions of years ago and as it will look millions of years hence, even though the universe is expanding.

a Portago could say, as he did say to me, `` If I die tomorrow, still I have had twenty-eight wonderful years ; ;

If the Labours precede the events in Roger Ackroyd, then the Roger Ackroyd case must have taken place around twenty years later than it was published, and so must any of the cases that refer to it.

" If you have any sense of humor about your strip — and I had a sense of humor about mine — you knew that for three or four years Abner was wrong.

If the Byzantines adopted the crescent and star as a symbol of their city after the events of the mid 4th century BC, one is forced to wonder why they waited several hundred years before putting the symbol on only some of their coins.

If the bankrupt does not comply with the Trustee's request to provide details of income, the trustee may have grounds to lodge an Objection to Discharge, which has the effect of extending the bankruptcy for a further five years.

If that is not possible, the Trustee may lodge an Objection to Discharge, effectively extending the bankruptcy for a further five years.

If the author has been dead more than 70 years, the work is in the public domain in most, but not all, countries.

Forty-seven years after the initial freeze, Costa Rican President Óscar Arias Sánchez announced on 18 March 2009 that normal relations were to be re-established, saying, " If we have been able to turn the page with regimes as profoundly different to our reality as occurred with the USSR or, more recently, with the Republic of China, how would we not do it with a country that is geographically and culturally much nearer to Costa Rica?

If that $ 50, 000 is amortized over the three years, his implied annual return ( known as the internal rate of return ) would be about 14. 5 %.

If the current trends continue, some population growth can be foreseen for the coming years.

If Paul was the author of the letter, then it was probably written from Rome during Paul's first imprisonment (; ; ), and probably soon after his arrival there in the year 62, four years after he had parted with the Ephesian elders at Miletus.

If a human watched the dance of the elves, he would discover that even though only a few hours seemed to have passed, many years had passed in the real world.

If this is true, Eusebius ' birth must have been before Dionysius ' death in autumn 264 ; most modern scholars date the birth to some point in the five years between 260 and 265.

The well-known historian of physics, C. P. Snow, says about him, " If Fermi had been born a few years earlier, one could well imagine him discovering Rutherford's atomic nucleus, and then developing Bohr's theory of the hydrogen atom.

If the researcher could randomly assign people to different levels of education, the data set thus generated would allow estimation of the effect of changes in years of education on wages.

If the surgery is performed on very young patients ( 2 – 5 years old ), the remaining hemisphere may acquire some rudimentary motor control of the ipsilateral body ; in older patients, paralysis results on the side of the body opposite to the part of the brain that was removed.