Full text
the day on or before which the other specified member must file a return under Division V for the reporting period of the other specified member that includes the effective day, or
the day on or before which the other specified member must file a return under Division V for the reporting period of the other specified member that includes the effective day, or
the day on or before which the other specified member must file a return under Division V for the reporting period of the other specified member that includes the effective day, or