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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... "
Hearing before the United States Commission on Civil Rights: age ... - 191. lappuse
autors: United States Commission on Civil Rights - 1977
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Cases Decided in the Court of Claims of the United States, 93. sējums

United States. Court of Claims - 1941 - 858 lapas
...C. Cls. Opinion of the Court (b) Fiscal year. — "Fiscal year" means an accounting period of twelve months ending 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...
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State Finances, 3. sējums,6. izdevums

New York (State). Comptroller's Office - 1919 - 24 lapas
...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...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 lapas
...calendar year if he has not established a fiscal year. The term "fiscal year" means an accounting period of 12 months ending on the last day of any month other than December. No fiscal year will, however, be recognized unless before its close it was defmitely established as...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 44 lapas
...calendar year or fiscal year ending during the calendar year. "Fiscal year" means an accounting period of 12 months ending on the last day of any month other than December. The first taxable year is the calendar year 1918 or any fiscal year ending in 1918. "Fiduciary" means...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 lapas
...computed under section 212 or section 232. The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The first taxable year, to be called the taxable year 1918, shall be the calendar year 1918 or any...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 lapas
...income is computed Tinder this article. The words "fiscal year" mean an accounting period of twelve months, ending on the last day of any month other than December. 5. The word "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator,...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 lapas
...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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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 lapas
...(par. -J5-.J7) or Section 232 (par. Hi3). The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The first taxable year, to be called the taxable year 1918, shall be the calendar year 1918 or any...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 lapas
...income is computed under this article. The words "fiscal year" mean an accounting period of twelve months, ending on the last day of any month other than December. 5. The word "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator,...
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Annual Report, 36. izdevums

Michigan. Department of Labor - 1919 - 778 lapas
...calendar year during which the tax is imposed. The fiscal year means an accounting period of twelve months ending on the last day of any month other than December. The first taxable year, to be called the taxable year 1919, shall be the period between April '2~>,...
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