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" fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year... "
Tax Guide for Small Business: Transmitted by the Internal Revenue Service of ... - Page 11
by United States. Congress. Senate. Select Committee on Small Business - 1956 - 127 pages
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Cases Decided in the Court of Claims of the United States, Volume 93

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...
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State Finances, Volume 3, Issue 6

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...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...(par. -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...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc - 1919 - 640 pages
...if he has not established a fiscal year. The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. No fiscal year will, however, be recognized unless before its close it was definitely established as...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...computed 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...
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Income Tax Law: Analysis and Comment

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...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 44 pages
...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...
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Taxation of Corporations and Personal Income in New York

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,...
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Annual Report, Issue 36

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~>,...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

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...
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