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.

Mr. Richard Preston, executive director of the New Hampshire State Planning and Development Commission, in his remarks to the Governors Conference on Industrial Development at Providence on October 8, 1960, warned against the fallacy of attempting to attract industry solely to reduce the tax rate or to underwrite municipal services such as schools when he said: `` If this is the fundamental reason for a community's interest or if this is the basic approach, success if any will be difficult to obtain ''.

If the less developed countries are to be persuaded to adopt a long-term approach, the United States, as the principal supplier of external aid, must be prepared to give long-term commitments.

If a new player feels that he or she needs assistance in learning the rules of craps, it is recommended to approach an empty craps table at a slow time of day ( for example, between 9 a. m. and 11 a. m .).

If a " positive list " approach were taken, only species evaluated and approved for the positive list would be permitted in trade, thus lightening the review burden for member states and the Secretariat, and also preventing inadvertent legal trade threats to poorly known species.

If a pixel-by-pixel ( image order ) approach to rendering is impractical or too slow for some task, then a primitive-by-primitive ( object order ) approach to rendering may prove useful.

If he sometimes seems to approach the symbolic view, at other times he comes very close to a strong realistic doctrine.

If the ideological approach is concerned with broad movements and the effects of the world around the filmmaker, then the auteur theory is diametrically opposed to it, celebrating the individual, usually in the person of the filmmaker, and how his personal decisions, thoughts, and style manifest themselves in the material.

If he used the punch and matrix approach, all his letters should have been nearly identical, with some variations due to miscasting and inking.

If one is willing to be satisfied without any good supporting reasons, then a Western philosophical approach may not be what one actually requires.

One such approach involves introducing a many-valued logic according to which " If then " has the truth-value, meaning " Indeterminate " or " Inappropriate " when is false.

If successful, the fast ignition approach could dramatically lower the total amount of energy needed to be delivered to the target ; whereas NIF uses UV beams of 2 MJ, HiPER's driver is 200 kJ and heater 70 kJ, yet the predicted fusion gains are nevertheless even higher than on NIF.

If the broader topic of product development " blends the perspective of marketing, design, and manufacturing into a single approach to product development ," then design is the act of taking the marketing information and creating the design of the product to be manufactured.

If the sun-facing surface is an almost perfect reflector, the force would approach double that ( 7. 22 µPa ) depending on how close to an ideal reflector the surface is polished.

If a system is to be built from existing system, this approach is more suitable as it starts from some existing modules.

* If a player can do an approach and a withdrawal at the same time, he has to choose which one he plays.

If a quality assurance program is in force, customers and program compliance efforts can also directly influence the calibration approach.

If the cold front is active enough to produce thunderstorms, anvil cirrus clouds may spread ahead of the front as a warning of its approach.

If you are a scoundrel, do not approach the tomb ; but if you are honest and from worthy stock, sit down in confidence and, if you like, fall asleep.

If, however, the measurements are uncorrelated but have different uncertainties, a modified approach might be adopted.

If this approach is unsuccessful, we have the power to carry out the work needed ourselves and recover our costs.

If the danger of death is present or if, in the judgement of the diocesan bishop or conference of bishops, some other grave necessity urges it, Catholic ministers administer these same sacraments licitly also to other Christians not having full communion with the Catholic Church, who cannot approach a minister of their own community and who seek such on their own accord, provided that they manifest Catholic faith in respect to these sacraments and are properly disposed.

Franquin's style rests in opposite corners of the aesthetic spectrum from Hergé: If the pictures of Tintin ’ s creator were characterized by the use of ligne claire, flat colors and a certain staticism, Franquin ’ s graphic approach progressively evolved towards a multi-color aesthetics, chiaroscuro and a vigorous sense of movement.

If at any time the risk from any hazard poses a significant danger ( as a factor of likelihood and seriousness ) to the rescuer, they should consider whether they should approach the scene ( or leave the scene if appropriate ).

If even more speed is needed than available from gravity assist alone, the most economical way to utilize a rocket burn is to do it near the periapsis ( closest approach ).