 | United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...48. Definitions When used in this title — (a) Taxable year. — "Taxable year" means the calendar year, or the fiscal year ending during such calendar...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 - Law reports, digests, etc - 1930 - 852 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 - Finance - 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 - Excess profits tax - 1920 - 1304 pages
...year" are defined in the law as follows : LAW. Section 200 The term ''taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net inconie is computed under section 212 or section 232. The term "fiscal year" means an accounting period... | |
 | Michigan. Department of Labor, Michigan. Department of labor - Coal trade - 1919 - 780 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 - Canada - 1919 - 664 pages
...PROVISIONS DEFINITIONS SEC. 200. That when used in this title— The term "taxable year" means the calendar year, or the fiscal year ending during such calendar...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.... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 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... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...exclude other units otherwise included within such words. 4. The words "taxable year" mean the calendar year, or the fiscal year ending during such calendar...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... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...exclude other units otherwise included within such words. 4. The words "taxable year" mean the calendar year, or the fiscal year ending during such calendar...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... | |
 | Harris, Forbes & co., New York - Income tax - 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... | |
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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... 
