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 non-poison ball roquets a poison ball, the standard roqueting options apply, but if a poison ball travels through a wicket or hits a stake for any reason, it forfeits and is eliminated from the game.

If a team hits a ' six and out ' to win the game, the team wins and the batsman goes out, plus the six counts, whatever the set amount of wickets may be ( even if the wicket was the teams ' last ).

If the fielder hits the wicket, then the batsman is out and it is the fielder's turn to bat.

If the answer is 0, then a wicket falls.

If a bail falls off the stumps for any other reason while the ball is still in play, and a later incident such as a run out attempt requires the wicket to be broken, then the other bail can be removed ( if it has not yet fallen off ), or a stump can be struck out of the ground or pulled up, as described above.

Bob Platt remembered: " If I close my eyes I can still see him pawing the ground like a bull in a Spanish ring, then running up to the wicket like silk.

If the wicket-keeper fails to do this, the delivery is a " no ball ", and the batsman cannot be stumped ( nor run out, unless he attempts to run to the other wicket ).

If dismissed by a bowler, the bowler is said to have taken his wicket.

If one bail is off, removing the remaining bail or striking or pulling any of the three stumps out of the ground is sufficient to put the wicket down.

If the umpires have agreed to dispense with bails, because, for example, it is too windy for the bails to remain on the stumps, the decision as to whether the wicket has been put down is one for the umpire concerned to decide.

If the batsman takes the bait, the bowler can then follow up with a variation designed to hit the wicket, or a ball that is intended to induce a mistake from a batsman who is still in aggressive run-scoring mode, which will result in him being caught out.

* If the bowler changes the side of the wicket from which he bowls without notifying the umpire.

* If the bowler throws the ball towards the striker's wicket before entering the " delivery stride ".

* If the ball comes to rest in front of the line of the striker's wicket.

* If the wicket keeper moves any part of his person in front of the line of the stumps before either a ) the ball strikes the batsman's person or bat ; or b ) the ball passes the line of the stumps.

* If the batsman facing the bowler ( the striker ) steps out of his ground to play the ball but misses and the wicket-keeper takes the ball and puts down the wicket, then the striker is out stumped.

* If a fielder puts down either wicket whilst the batsmen are running between the wickets ( or otherwise forward of the popping crease during the course of play ), then the batsman nearest the downed wicket is out run out.

If he is not quick enough to react to the movement, the batsman can miss the ball with his bat and be bowled between bat and pad or out leg before wicket if struck on the pads.

If the ball hits the batsman's body, then provided the batsman is not out leg before wicket ( lbw ) and the batsman either tried to avoid being hit or tried to hit the ball with the bat, the batsman may run.

If a batsman has a runner due to injury / illness there is the danger of being runout due to confusion between the three ( or four in very rare circumstances ) batsmen / runners on the field, all of whom must be safe in their crease when the wicket is broken and also at the correct end of the wicket.

If the striker steps in front of the crease to play the ball, leaving no part of his anatomy or the bat on the ground behind the crease, and the wicket-keeper is able to remove the bails from the wicket with the ball, then the striker is out.

If a wicket falls near the end of a day's play, especially if the light is failing, or if the bowlers seem particularly confident, the captain may choose to send in a non-specialist batsman, referred to as a nightwatchman.

If the nightwatchman does get out, the cost of losing a late wicket will have been minimized, because the specialist batsman is still available to bat.