 | 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... | |
 | United States. Court of Claims - 1941 - 858 pages
...this title — (a) Taxable year. — "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 Part. "Taxable year" includes, in the case of a return made for a fractional part of a year under... | |
 | 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... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...— LAW. Section 350 4. The words "taxable year" mean the calendar year, or the fiscal year ending during such calendar year, upon 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... | |
 | 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... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...when used in this title— The term "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which...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.... | |
 | Alabama - 1919 - 1476 pages
...or the fiscal year ending during such calendar year upon the basis of which net income is computed. The term "fiscal year" means an accounting period...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... | |
 | 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... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...year if he has not established a 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... | |
 | New York (State) - 1919 - 520 pages
...net income " is computed. § 350, subd. 4. 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. § 350, subd. 4. 27a. What is the first taxable year? The calendar year 1919, or that part of a fiscal... | |
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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... 
