Article: Is it time to change your tax year?

Article: S corporation tax year rules.
The Tax Adviser;  April 1, 2009 ;     700+ words ... ... business-purpose tax year cannot be established ... alternative to using a calendar year or a business-purpose ... corporation may change its tax year to (1) a calendar year; (2) an allowable ... coincides with the tax year used by shareholders ...

Article: UK firms mull tax year shift to stave off 50 per ...
The Lawyer;  July 13, 2009 ;     700+ words ... ... Simmons all confirmed that they were considering the change. DLA Piper is weighing up bringing its tax year in line with the calendar year, which it uses for management purposes. The move would allow just eight months of 40 per cent tax ...

Article: Private foundations, tax year 2003.
Statistics of Income. SOI Bulletin;  September 22, 2006 ;     700+ words ... ... United States, for Tax Year 2003 [1]. Additional ... private foundations. Tax Year 2003 includes all ... periods beginning in Calendar Year 2003 and thus ending ... Beginning with Tax Year 2003, the population ... study [2]. Since Calendar Year 2003, data for ...

Article: Domestic private foundations and charitable trusts: charitable ...
Statistics of Income. SOI Bulletin;  September 22, 2007 ;     700+ words ... ... Forms 990-PF filed for Tax Year 2004 by domestic private ... from the population of Tax Year 2004 Forms 990-PF filed ... in the United States. Tax Year 2004 includes all accounting periods beginning in Calendar Year 2004 and thus ending between ...

Article: Four-year income spread requires prompt evaluation.(Tax ...
Accounting Today;  November 24, 2003 ;     700+ words ... ... 2002-38, from a tax year ending March 31 ... December 31. Each calendar-year shareholder will ... of $70,000 in calendar year 2003 for the past ... Feb. 28, 2003, tax year, and $60,000 ... other than the calendar year is evident, a ... switch to a required ...

Article: Changing a corporation's tax year. (case study)
The Tax Adviser;  May 1, 1998 ;     700+ words ... ... considering changing to a calendar year to allow more efficient ... must Ace do to change to a calendar year-end? How will the change in tax year affect its capital loss ... taxable income for the full tax year preceding the short year ...

Article: Renewable electricity production credit, publication of inflation ...
United States. Internal Revenue Bulletin;  April 22, 1996 ;     700+ words ... ... reference prices for calendar year 1996 for the renewable ... prices apply to calendar year 1996 sales of ... credit for any tax year is an amount equal ... person during the tax year. This electricity ... reference price or the calendar year in which the sale ...