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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 this chapter. The term "fiscal year" means an accounting period of twelve months ending on the last day... "
Income Tax Procedure - Page 80
by Robert Hiester Montgomery - 1923
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Cases Decided in the Court of Claims of the United States, Volume 93

United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...Act of 1928 is as follows : SEC. 48. Definitions When used in this title — (a) Taxable year. — "Taxable year" means the calendar year, or the fiscal...the 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...
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Cases Decided in the Court of Claims of the United States, Volume 69

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...
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State Finances, Volume 3, Issue 6

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...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...II.—INCOME TAX PART I.—GENERAL PROVISIONS DEFINITIONS SEC. 200. That when used in this title— The term "taxable year" means the calendar year, or...section 212 or section 232. The term "fiscal year M means an accounting period of twelve months ending on the last day of any month other than December....
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

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....
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Annual Report, Issue 36

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...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...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...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...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc - 1919 - 640 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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Acts of the General Assembly of the State of Alabama

Alabama - Law - 1919 - 1476 pages
...approved February 24, 1919. The term "cash" means any legal tender, negotiable paper or solvent credit. The term "taxable year" means the calendar year or...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...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - Corporations - 1919 - 708 pages
...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...
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