 taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under section 212 or 232. The term "fiscal year" means an accounting period of twelve months ending on the last...  Self-proving Business Arithmetic - Page 236by Thomas Theodore Goff - 1923 - 316 pagesFull view - About this book
 | United States. Court of Claims - 1930 - 854 pages
...calendar year." Section 200 defines the term " fiscal year " as — "An accounting period of twelve months ending on the last day of any month other than December." The act of 1918 was effective as of the first of January of that year and these provisions are still in... | |
 | 1918 - 498 pages
...returns on basis of fiscal year. In any case where a partnership keeps its books upon the basis of a fiscal year ending on the last day of any month, other than December 31, and where as a result it is impracticable to make a satisfactory return for purposes of the excess-profits... | |
 | George Edwin Holmes - 1919 - 1048 pages
...under section 212 or section 232. The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The first taxable year, to be called the taxable year 1918, shall be the calendar year 1918 or any fiscal... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...calendar year during which the tax is imposed. The fiscal year means an accounting period of 12 months ending on the last day of any month other than December. The first taxable year, to be called the taxable year 1919, shall be the period between April 25, 1919,... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...under section 212 or section 232. The term "fiscal year M means an accounting period of twelve months ending on the last day of any month other than December. The first taxable year, to be called the taxable year 1918, shall be the calendar year 1918 or any fiscal... | |
 | Ewell D. Moore - 1919 - 44 pages
...fiscal year ending during the calendar year. "Fiscal year" means an accounting period of 12 months ending on the last day of any month other than December. The first taxable year is the calendar year 1918 or any fiscal year ending in 1918. "Fiduciary" means a... | |
 | Alabama - 1919 - 1476 pages
...of which net income is computed. The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxpayer" means any person or corporation whose income is subject to the payment of income tax... | |
 | National City Company, United States - 1919 - 104 pages
...-J5-.J7) or Section 232 (par. Hi3). The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The first taxable year, to be called the taxable year 1918, shall be the calendar year 1918 or any fiscal... | |
 | Michigan. Department of Labor, Michigan. Department of labor - 1919 - 778 pages
...calendar year during which the tax is imposed. The fiscal year means an accounting period of twelve months ending on the last day of any month other than December. The first taxable year, to be called the taxable year 1919, shall be the period between April '2~>, 1!)19,... | |
 | Alabama. Legislature. House of Representatives - 1920 - 1726 pages
...of which net income is computed. The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "tax payer" means any person or corporation whose income is subject to the payment of income tax... | |
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