 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 this chapter. The term "fiscal year" means an accounting period of twelve months ending on the last day...  Income Tax Procedure ... - Page 72by Robert Hiester Montgomery - 1919Full view - About this book
 | United States. Court of Claims - 1941 - 858 pages
...Act of 1928 is as follows : SEC. 48. Definitions When used in this title — (a) Taxable year. — "Taxable year" means the calendar year, or the fiscal...the basis of which the net income is computed under this Part. "Taxable year" includes, in the case of a return made for a fractional part of a year under... | |
 | United States. Court of Claims - 1930 - 854 pages
...be computed on the basis of the 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... | |
 | New York (State). Comptroller's Office - 1919 - 24 pages
...AND FISCAL 26. What is a taxable 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... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...II.—INCOME TAX PART I.—GENERAL PROVISIONS DEFINITIONS SEC. 200. That when used in this title— The term "taxable year" means the calendar year, or...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.... | |
 | Michigan. Department of Labor, Michigan. Department of labor - 1919 - 778 pages
...a calendar year or a fiscal year ending in such calendar year during which the tax is imposed. The fiscal year means an accounting period of twelve months...first taxable year, to be called the taxable year 1919, shall be the period between April '2~>, 1!)19, and December :?i, 1919, both inclusive, or any... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...deemed to exclude other units otherwise included within such words. 4. The words "taxable year" mean the calendar year, or the fiscal year ending during...the basis of which the net income is computed under this article. The words "fiscal year" mean an accounting period of twelve months, ending on the last... | |
 | Alabama - 1919 - 1476 pages
...approved February 24, 1919. The term "cash" means any legal tender, negotiable paper or solvent credit. The term "taxable year" means the calendar year or...during such calendar year upon the basis of which net income is computed. The term "fiscal year" means an accounting period of twelve months ending on... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...deemed to exclude other units otherwise included within such words. 4. The words "taxable year" mean the calendar year, or the fiscal year ending during...upon the basis of which the net income is computed Tinder this article. The words "fiscal year" mean an accounting period of twelve months, ending on... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...taxable year, which means his fiscal year, or the calendar year if he has not established a fiscal year. The term "fiscal year" means an accounting period...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... | |
 | George Edwin Holmes - 1919 - 1052 pages
...taxpayer must make his return on the basis (fiscal 4 Revenue Act of 1918, §§ 224 and 239. The terra "taxable year" means the calendar year, or the fiscal...during such calendar year, upon the basis of which net income is computed. 6 Reg. 45, Art. 25. 6 Revenue Act of 1918, § 200. 7 Revenue Act of 1918, §... | |
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