tax year

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Also found in: Financial.
Related to Taxable year: financial years

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 ?
The repeal is effective as of the last taxable year of CFCs beginning before January 1, 2018 and for the taxable year of 10% U.
31, 2017, taxpayers other than C corporations will generally be entitled to a deduction for each taxable year equal to the sum of: 1.
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
The Supreme Court (SC) has ordered the Department of Finance (DOF) and the Bureau of Internal (BIR) to grant a refund or a claim for tax credits to taxpayers whose incomes for taxable year 2008 have been subjected to prorated increase in personal and additional tax exemption.
Effective for returns for taxable years beginning after December 31, 2015, New York State C corporation returns will be due on the 15th day of the fourth month following the close of their taxable year (April 15 for calendar year taxpayers).
446, where the original due date of the return for the taxable year of the understatement occurs before the IRS consents to the change.
Records of investigation showed that Heusaff was issued a Letter of Authority for the examination of her books of accounts and other accounting records for all internal revenue taxes covering taxable year 2011.
As a general matter, a "specified person" must file Form 8938 if the person has an interest in one or more specified foreign financial asset, and those assets have an aggregate fair market value exceeding either $50,000 on the last day of the taxable year, or $75,000 at any time during the taxable year.
A return must be filed for taxable year 2010 by every individual whose gross income equals or exceeds the following limits:
The regulations also provide that the 5-taxable-year period begins on the first day of the employee's taxable year for which the employee first made contributions to the Roth account and ends when 5 consecutive years have elapsed.
Last Congress, bills were introduced in the House and Senate (S 2462 and HR 4006) that would allow start-up small partnerships and S corporations (that is, those with gross receipts less than $5 million) to elect taxable years other than the calendar year (for example, a July 1 to June 30 taxable year).
In each taxable year of the trust during the unitrust period, the Trustee shall pay to [permissible recipient] (hereinafter "the Recipient") a unitrust amount equal to [a number no less than 5 and no more than 50] percent of the net fair market value of the assets of the trust valued as of the first day of each taxable year of the trust (hereinafter "the valuation date").