 | United States. Court of Claims - 1941 - 858 lapas
...1928 is as follows : SEC. 48. Definitions When used in this title (a) Taxable year. "Taxable year" means the calendar year, or the fiscal year...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 the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 1028 lapas
...December 31, 1948. Section 48 of the Code defines a "taxable year" as "the calendar year, or the fiscal year * * * upon the basis of which the net income is computed under this Part," which may be for 12 months or a fractional part thereof. The wife's last taxable year ended... | |
 | Robert Hiester Montgomery - 1920 - 1304 lapas
..."taxable year" and "fiscal year" are defined in the law as follows : LAW. Section 200 The term ''taxable 3 inconie is computed under section 212 or section 232. The term "fiscal year" means an accounting period... | |
 | Guaranty Trust Company of New York - 1919 - 664 lapas
...PART I.GENERAL PROVISIONS DEFINITIONS SEC. 200. That when used in this title The term "taxable year" means the calendar year, or the fiscal year...the basis of which the net income is computed under section 212 or section 232. The term "fiscal year M means an accounting period of twelve months ending... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 lapas
...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...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 day... | |
 | Henry Montefiore Powell - 1919 - 708 lapas
...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... | |
 | Alabama - 1919 - 1476 lapas
...1919. The term "cash" means any legal tender, negotiable paper or solvent credit. The term "taxable year" means the calendar year 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 of twelve months ending on... | |
 | George Edwin Holmes - 1919 - 1052 lapas
...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 year...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, §... | |
 | National City Company, United States - 1919 - 104 lapas
... Definitions. 16. The term "taxable year" means the calendar year, or the fiscal "Taxable Year.' year ending during such calendar year; upon the basis of which the net Definitions "Person." "Corporation." "Domestic." "Foreign." "United States." "Secretary." "Commissioner."... | |
 | George Edwin Holmes - 1919 - 1048 lapas
...such expenses, losses and deductions were allocated or distributed.28 Taxable Year. The term "taxable year" means the calendar year or the fiscal year ending during such calondar year, upon the basis of which the net income is computed for the purpose of the income tax.... | |
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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... 
