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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... "
Annual Report - Σελίδα 12
των Michigan. Department of Labor, Michigan. Department of labor - 1919
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Cases Decided in the Court of Claims of the United States, Τόμος 93

United States. Court of Claims - 1941 - 858 σελίδες
...calendar year 1928. 323387— 41— vol. 98 25 93 C. Cls. Opinion of the Court (b) Fiscal year. — "Fiscal year" means an accounting period of twelve...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...

Cases Decided in the Court of Claims of the United States, Τόμος 69

United States. Court of Claims - 1930 - 854 σελίδες
...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 Outlook, Τόμος 130

1922 - 772 σελίδες
...war. The return must be flled for the calendar year ending December 31, 1921, or for the fiscal year ending on the last day of any month other than December. The dates on which the period covered by the return begins and ends, if other than the calendar year, must...

Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 σελίδες
...which means his fiscal year, or the calendar year if he has not established a fiscal year. The term | Ϝ iG F ` ` Ja ) No fiscal year will, however, be recognized unless before its close it was definitely established as...

State Finances, Τόμος 3,Τεύχος 6

New York (State). Comptroller's Office - 1919 - 24 σελίδες
...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...

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

National City Company, United States - 1919 - 104 σελίδες
...accumulated. income is computed under Section 212 (par. -J5-.J7) or Section 232 (par. Hi3). The term "fiscal year" means an accounting period of twelve...first taxable year, to be called the taxable year 1918, shall be the calendar year 1918 or any fiscal year ending during the calendar year 1918 ; 17....

Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 σελίδες
...fiscal year ending during such calendar year upon the basis of which net income is computed. The term "fiscal year" means an accounting period of twelve...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...

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 σελίδες
...taxable year, which means his fiscal year, or the calendar year if he has not established a fiscal year. Fiscal year means an accounting period of twelve months...on the last day of any month other than December. No fiscal year will be recognized unless before its closing it was definitely established as an accounting...

Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 σελίδες
...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 of twelve...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...

Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 σελίδες
...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 of twelve...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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