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" ... ascertained as herein provided for the year ending on the day so designated in the year preceding the date of assessment instead of upon the basis of the net income for the calendar year preceding the date of assessment; and it shall give notice of... "
Journal of Accountancy - Halaman 132
1914
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - 1929 - 868 halaman
...date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...business office is located at any time not less than tnirty days prior to the first day of March of the year in which its return would be filed if made...
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Cases Decided in the Court of Claims of the United States, Volume 96

United States. Court of Claims - 1943 - 672 halaman
...herein provided * * *; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which its principal business office is located * * *. Opinion of the Court Where a corporation operates on a fiscal year basis, it "shall be entitled...
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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - 1913 - 1012 halaman
...date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...date upon which its annual return shall be filed. All corporations, joint-stock companies or associations, and insurance companies subject to the tax...
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - 1913 - 296 halaman
...date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...date upon which its annual return shall be filed. All corporations, joint-stock companies or associations and insurance companies subject to the tax...
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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - 1913 - 454 halaman
...date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...date upon which its annual return shall be filed. All corporations, joint-stock companies or associations, and insurance companies subject to the tax...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 160 halaman
...date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...date upon which its annual return shall be filed. All corporations, joint-stock companies or associations, and insurance companies subject to the tax...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 halaman
...date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...date upon which its annual return shall be filed. All corporations, joint-stock companies or associations, and insurance companies subject to the tax...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 halaman
...date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...thirty days prior to the date upon which its annual reCorporate turn shall be filed. All corporations, joint-stock comRcturns panies or associations, and...
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Tariff Handbook

United States. Congress. House. Committee on Ways and Means - 1913 - 832 halaman
...has thus designated as the closing of its fiscal year to the collector of the district in which ita principal business office is located at any time not....date upon which its annual return shall be filed. All corporations, jointetock companies or associations, and insurance companies subject to the tax...
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The Income Tax Law of the United States of America: Analyzed and Clarified

Albert Henry Walker - 1913 - 126 halaman
...date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...office is located at any time not less than thirty 119 days prior to the date upon which its annual return shall be filed. All corporations, joint-stock...
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