tax year

(redirected from Taxable Years)
Also found in: Financial.

tax year

n
(Accounting & Book-keeping) a period of twelve months used by a government as a basis for calculating taxes
Translations

tax year

nanno fiscale
References in periodicals archive ?
only in taxable years in which the taxpayer recognizes a section 165 loss or a significant book-tax difference).
The amendments apply to taxable years beginning after December 31, 1991, and are set to expire for taxable years beginning after December 31, 1996.
The new Act allows the installment method to be used in determining alternate minimum taxable income for nondealer dispositions effective for taxable years after December 31, 1986.
For taxable years beginning after 1999, California law was amended to replace "income year" with "taxable year.
TEI supports the extension of the net operating loss carryback period from two years to five years, effective for taxable years ending on or after September 30, 2000.
This rule is designed to end the deferral of subpart F and undistributed foreign personal holding company income that currently arises when the taxable years of a U.
It suggests that the regulations may be applied to transactions that have already taken place or taxable years for which returns have already been filed.
A provision in the Revenue Reconciliation Bill of 1989, now before Congress, requires controlled foreign corporations (CFCs) and foreign personal holding companies (FPHCs) to conform their taxable years to those of their U.
Plaintiffs argued that several similarly situated corporations were successful in their efforts to change their taxable years, and that the disparate treatment accorded them was improper, citing IBM Corp.
These include the form and contents of notice to the taxpayer describing the new method of accounting, the year of change, the [sections] 481(a) adjustment amount, and the number of taxable years over which the [sections] 481(a) adjustment is to be taken into account (the "spread" or adjustment period).
i) with respect to taxes levied on the basis of a taxable year, for taxes of any taxable years beginning on or after January 1, 2018; and (ii) with respect to taxes levied not
Generally, this means changing the due date from March 15 to April 15 for corporations, and from April 15 to March 15 for partnerships, for taxable years beginning on or after January 1, 2016 (2016 Budget Act, Part Q).