 | United States. Court of Claims - 1941 - 858 pages
...C. Cls. Opinion of the Court (b) Fiscal year. — "Fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. (45 Stat. 791, 807) Plaintiff, conceding that the class B affiliation which it had with Record did... | |
 | New York (State). Comptroller's Office - 1919 - 24 pages
...year? 27. What is a fiscal year ? The words ' ' fiscal year ' ' mean an accounting period of twelve months, ending on the last day of any month other than December. (Section 350, subdivision 4) 27a. What is the first taxable year? The calendar year 1919, or that part... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...or a fiscal year ending in such 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,... | |
 | Ewell D. Moore - 1919 - 44 pages
..."Taxable year" means the calendar year or 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... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...fiscal year. The term "fiscal year," the Treasury Department says, means an accounting period of twelve months ending on the last day of any month other than December. No fiscal year will be recognized unless before its close it was definitely established as an accounting period by the... | |
 | Alabama - 1919 - 1476 pages
...basis 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... | |
 | 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~>,... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...income is computed Tinder this article. The words "fiscal year" mean an accounting period of twelve months, ending on the last day of any month other than December. 5. The word "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator,... | |
 | George Edwin Holmes - 1919 - 1048 pages
...computed 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... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...income is computed under this article. The words "fiscal year" mean an accounting period of twelve months, ending on the last day of any month other than December. 5. The word "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator,... | |
| |
fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year... 
