Full text
if the pension entity is a registrant, the day on or before which the pension entity is required to file a return under Division V for the claim period; and
if the pension entity is a registrant, the day on or before which the pension entity is required to file a return under Division V for the claim period; and
if the pension entity is a registrant, the day on or before which the pension entity is required to file a return under Division V for the claim period; and
an amount of tax that a trust is deemed to have paid under this Part (other than section 191);