 | United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...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... | |
 | United States. Court of Claims - Law reports, digests, etc - 1930 - 854 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... | |
 | 1922 - 772 pages
...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... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...upon 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 day of any month other than December. Returns when accounting period changes. — The following provision, which is the same as the federal... | |
 | 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... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...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...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; The... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...rates when accumulated. income is computed under Section 212 (par. -J5-.J7) or Section 232 (par. Hi3). The term "fiscal year" means an accounting period...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.... | |
 | Michigan. Department of Labor - Coal mines and mining - 1919 - 778 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... | |
 | Alabama - Law - 1919 - 1476 pages
...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...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... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 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... | |
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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... 
