...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...

...C. Cls. Opinion of the Court (b) Fiscal year. — "Fiscal year" means an accounting period of twelve months ending 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...

...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...

...if he has not established a fiscal year. The term "fiscal year" means an accounting period of twelve LQ Q N aSh ` 6 q4: c 2 a - 5ٰ Ma Q t `{ ! 5T~ No fiscal year will, however, be recognized unless before its close it was definitely established as...

...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...

...DIFINITIONS (Sec. 200) "Taxable year" means the calendar year or fiscal year ending during the calendar year. "Fiscal year" means an accounting period of 12 months...month other than December. The first taxable year is the calendar year 1918 or any fiscal year ending in 1918. "Fiduciary" means a guardian, trustee,...

...calendar year during which the tax is imposed. The fiscal year means an accounting period of twelve months ending on the last day of any month other than...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...

..."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 defmitely established as...

...basis of which net income is computed. The term "fiscal year" means an accounting period of twelve months ending on 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...

...calendar year if he has not established a fiscal year. Fiscal year means an accounting period of twelve months ending on the last day of any month other than December. No fiscal year will be recognized unless before its closing it was definitely established as an accounting...