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" Returns (except in the case of nonresident aliens) shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or, if the return is made on the basis of the calendar year, then the return shall be made on or... "
The Impact of the Complexity of the Tax Code on Small Business: What Can be ... - Page 67
by United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports - 2001 - 198 pages
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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
...period bears to twelve months. TIME AND PLACE FOB FILING RETURNS. 121. SEC. 227. (a) That returns shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or, if the return is made on the basis of the calendar year,...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...such period bears to twelve months. TIME AND PLACE FOR FILING RETURNS (SEC. 227.(a) That returns shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or if the return is made on the basis of the calendar year,...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...the taxable year, except that returns on the basis of a fiscal year other than the calendar year must be made on or before the fifteenth day of the third month following the close of "the fiscal year. Returns on the basis of fiscal years ending in 1918 of taxpayers...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...period bears to twelve months. Time and Place For Filing Returns. Sec. 227. (a) That returns shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or, if the Returns due return is made on the basis of the calendar...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...the taxable year, except that returns on the basis of a fiscal year other than the calendar year mnst be made on or before the fifteenth day of the third month following the close of the fiscal year.81 The dates above indicated will be the primary due dates for...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...the taxable year, except that returns on the basis of a fiscal year other than the calendar year must be made on or before the fifteenth day of the third month following the close of the fiscal year. Returns on the baas of fiscal years ending in 1918 of taxpayers...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...period bears to twelve months. ,. Time and Place for Filing Returns. Sec. 227. (a) That returns shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or, if the return is made on the basis of the calendar year,...
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War Tax 1920: A Synopsis of the War Tax, with Accurate Tables and Concrete ...

War revenue law of 1920 - 1920 - 36 pages
...return is replaced by a return made on the proper form. TIME AND PLACE FOR FILING RETURNS Returns shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or, if the return is made on the basis of the calendar year,...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 pages
...subdivisions as the number of months in such period bears to twelve months. SEC. 227. (a) That returns shall their salts, derivatives, or preparations, and for other following the close of the fiscal year, or, if the return is made on the basis of the calendar year,...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - Law - 1920 - 1054 pages
...twelve months. [40 Stat. L. 1075.] SEC. 227. Time and place for filing returns, (a) That returns shall be made on or before the fifteenth day of the third month following the close of the fiscal year, or, if the return is made on the basis of the calendar year,...
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