 If the change is from calendar year to fiscal year, a separate return shall be made for the period between the close of the last calendar year for which return was made and the date designated as the close of the fiscal year.  Income Tax Law: Analysis and Comment - Page 113by Harris, Forbes & co., New York - 1919 - 153 pagesFull view - About this book
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...approval of the comptroller, changes the basis of computing net income from fiscal year to calendar year, a separate return shall be made for the period between the close of the last fiscal year for which return .... was made and the following Decembe'r thirty-first. If the change... | |
 | Ewell D. Moore - Taxation - 1919 - 44 pages
...calendar to fiscal year, make a separate return for the period between the close of the last calendar year and the date designated as the close of the fiscal...year. If the change is from one fiscal year to another make return for the period between the close of former and date designated as close of new fiscal year.... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...approval of the Commissioner, changes the basis of computing net income from fiscal yeai to calendar year a separate return shall be made for the period between the close of the last fiscal year for which return was made an.. the following December thirty-first. If the change is from... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...designated as the close of the last fiscal year. If the change is from one fiscal year to another fiscal year a separate return shall be made for the period between the close of the former fiscal year and the date designated as the close of the new fiscal year. If a taxpayer making... | |
 | Alabama - Law - 1919 - 1476 pages
...designated as the close of the last fiscal year. If the change is from one fiscal year to another fiscal year, a separate return shall be made for the period between the close of the former fiscal year and the date designated as the close of the new fiscal year. If a taxpayer making... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...designated as the close of the last fiscal year. If the change is from one fiscal year to another fiscal year, a separate return shall be made for the period between the close of the former fiscal year and the date designated as the close of the new fiscal year. If a taxpayer making... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...designated as the close of the fiscal year. If the change is from one fiscal year to another fiscal year a separate return shall be made for the period between the close of the former fiscal year and the date designated as the close of the new fiscal year. If a taxpayer making... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...designated as the close of the fiscal year. If the change Is from one fiscal year to another fiscal year a separate return shall be made for the period between the close of the former fiscal year and the date designated as the close of the new fiscal year. If a taxpayer making... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...designated as the close of the fiscal year. If the change is from one fiscal year to another fiscal year a separate return shall be made for the period between the close of the former fiscal year and the date designated as the close of the new fiscal year. If a taxpayer making... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...Commissioner, changes the basis of computing net income rTo'dThai'led. ** from fiscal year to calendar year a separate return shall be made for the period between the close of the last fisca 1 year for which return was made and the following December thirty-first. If the change is from... | |
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