year-end

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year-end

also year·end (yîr′ĕnd′)

The end of a year: the value of the account at year-end.

adj.

Occurring or done at the end of the year: a year-end audit.

American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

year′-end′

or year′end′,

1. the end of a calendar year.

adj.

2. occurring at the year-end: a year-end sale.

[1870–75]

ThesaurusAntonymsRelated WordsSynonymsLegend:

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Noun	1.	year-end - the end of a calendar year; "he had to unload the merchandise before the year-end" end, ending - the point in time at which something ends; "the end of the year"; "the ending of warranty period"
Adj.	1.	year-end - taking place at the close of a fiscal year; "year-end audit" closing - final or ending; "the closing stages of the election"; "the closing weeks of the year"; "the closing scene of the film"; "closing remarks"

Translations

year-end

n → Jahresende nt; year-end report → Jahresbericht m, → Geschäftsbericht m

Collins German Dictionary – Complete and Unabridged 7th Edition 2005. © William Collins Sons & Co. Ltd. 1980 © HarperCollins Publishers 1991, 1997, 1999, 2004, 2005, 2007

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References in periodicals archive ?

The grandfather rules allow certain S corporations to retain fiscal year-ends other than September, October or November.

The shareholders, who file on a calendar-year basis, want the S corporation to retain its June 30 year-end. The corporation does not meet the requirements of the 25% test that allows automatic approval of a natural business year.

This restriction limits the corporation to a September 30, October 31 or November 30 year-end. (Certain S corporations may have kept their year beginning in 1986 under grandfather rules.) A C corporation electing S status must use the C year as a reference point, as illustrated by the following examples:

Applying for a fiscal year under Sec. 444 when an S election is made

Many charities have fiscal year-ends. Therefore, each of their years includes two of your calendar years.

The specific objectives of year-end tax planning are usually to have as much income as possible treated as either nontaxable or partially taxable and, if it is taxed, taxed as late as possible.

government T-bills that mature after year-end. You can defer recognizing income on these investments until the following year.

Last-minute tax tips: are you ready for April 15?

When the AICPA approached Congress about allowing fiscal year-ends once again for partnerships, S corporations and personal service corporations (affected entities), the Tax Division was told that any changes had to be revenue neutral.

The firm should buy into the idea that clients with different year-ends are good for business, morale and cash flow.

Currently, a required payment system with an "enhanced" or "additional" payment for the first two years after changing the year-end is the solution that has made its way into tax legislative proposals.