 | 1927 - 1146 lapas
...basis of which the net income is computed under section 212 or section 232. The term 'fiscal year 5 means an accounting period of twelve months ending...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." [1,2]... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...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...the last day of any month other than December. The term "taxable year" includes, in the case of a return made for a fractional part of a year under the... | |
 | Puerto Rico - 1927 - 748 lapas
...during each calendar year, upon the basis of which the net income is computed under Sections 14 or 30. The term 'fiscal year' means an accounting period...the last day of any month other than December. The term 'taxable year' includes, in the case of a return made for part of a year under the provisions... | |
 | Harrison B. Spaulding - 1927 - 336 lapas
...fiscal year ending during such calendar year, upon the basis of which the net income is computed. . . ." The term " fiscal year " means an accounting period...on the last day of any month other than December. 3 1 Mr. Churchill, in his recent Budget speech, has proposed to do away with the three years' average.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...the calendar year 1927 or any fiscal year ending during the calendar year 1927. (b) Fiscal year. — "Fiscal year" means an accounting period of twelve...on the last day of any month other than December. (c) Paid, incurred, accrued. — The terms "paid or incurred" and "paid or accrued" shall be construed... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 lapas
...ending during such calendar year, upon the basis of wiiich tlie net income is computed under section 212 or section 232. The term ' fiscal year ' means an accounting period of 12 months ending on the last day of any month other than December. The first taxable year, to be called... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 lapas
...ending during such calendar year, upon the basis of which the net income is computed under section 212 or section 232. The term 'fiscal year' means an accounting period of 12 nianths ending on the last day of any month other than December. The first taxable year, to be called... | |
 | United States. Board of Tax Appeals - 1928 - 1582 lapas
...ending during such calendar year, upon the basis of which the net income is computed under section 212 or section 232. The term " fiscal year " means an...taxable year 1921, shall be the calendar year 1921 or iiny nscal year ending during the calendar year 1921. We have held in Tacoma Grocery Co., 1 BTA 1062,... | |
 | United States - 1928 - 1164 lapas
...calendar year, upon the basis of which the net income is computed under section 953 or 984 of this title. The term "fiscal year" means an accounting period...the last day of any month other than December. The term "taxable year" includes, in the case of a return made for a fractional part of a year under the... | |
 | United States - 1928 - 268 lapas
...1925, shall be the calendar year 1925 or any fiscal year ending during the calendar year 1925. * * * The term "fiscal year" means an accounting period...on the last day of any month other than December. * * * (d) The terms "paid or incurred" and "paid or accrued" shall be construed according to the method... | |
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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... 
