 | New York (State) - 1920 - 1190 pages
...which return was made and the date designated as the close of the fiscal year. If the change is made from one fiscal year to another fiscal year, a separate...fiscal year and the date designated as the close of the new7fiscal year. If a taxpayer making his first return for income tax keeps his accounts on the basis... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...provisions of this Act which apply to individuals. RETURNS WHEN ACCOUNTING PERIOD CHANGED SBC. 226. That if a taxpayer, with the approval of the Commissioner,...date designated as the close of the new fiscal year. If a taxpayer making his first return for income tax keeps his accounts on the basis of a fiscal year... | |
 | National City Company, United States - 1919 - 104 pages
...of this Act which apply to individuals. RETURNS WHEN ACCOUNTING PERIOD CHANGED. 119. SEC. 22G. That if a taxpayer, with the approval of the Commissioner,...date designated as the close of the new fiscal year. If a taxpayer making his first return for income tax keeps his accounts on the basis of a fiscal year... | |
 | George Edwin Holmes - 1919 - 1048 pages
...the close of the last fiscal year for which return was made an.. the following December thirty-first. If the change is from calendar year to fiscal year,...date designated as the close of the new fiscal year. If a taxpayer making his first return for income tax keeps his accounts on the basis of a fiscal year... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...made and the fol- Accounting lowing December 31. If the change is from calendar year to fiscal Period year, a separate return shall be made for the period...year and the date designated as the close of the new fical year. If a taxpayer making his first return for income tax keeps his accounts on the basis of... | |
 | Alabama - 1919 - 1476 pages
...last calendar year for which return was made and th(' 384 date designated as the close of the last fiscal year. If the change is from one fiscal year...date designated as the close of the new fiscal year. If a taxpayer making his first return for income tax keeps his accounts on the basis of a fiscal year,... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...of the last calendar year for which return was made and the date designated as the close of the last fiscal year. If the change is from one fiscal year...date designated as the close of the new fiscal year. If a taxpayer making his first return for income tax keeps his accounts on the basis of a fiscal year,... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...of the last calendar year for which return was made and the date designated as the close of the last fiscal year. If the change is from one fiscal year...date designated as the close of the new fiscal year. If a taxpayer making his first return for income tax keeps his accounts on the basis of a fiscal year,... | |
 | George Edwin Holmes - 1919 - 1052 pages
...year. If it changes such basis from one fiscal year to another fiscal year, it makes a separate return for the period between the close of the former fiscal...date designated as the close of the new fiscal year. In all three of these instances of separate return, net income is computed on the basis of the period... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...section 256 of the statute ard articles 1071-1080. RETURNS WHEN ACCOUNTING PERIOD CHANGED. SEC. 226. That if a taxpayer, with the approval of the Commissioner,...date designated as the close of the new fiscal year. If a taxpayer making his first return for income tax keeps his accounts on the basis of a fiscal year... | |
| |
If the change is from calendar year to fiscal year, a separate return shall be made for the period between the close of the last calendar year for which return was made and the date designated as the close of the fiscal year. If the change is from one... 
