taxable year
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 293 U.S. 121 - Helvering v. Morgan's, Inc. · 1934Most cited · 422 citing opinions
Where the return is for a period of less than twelve months, the year of which it is a fractional part is the annual accounting period of the taxpayer, which is his taxable year.
How often courts cite the case defining “taxable year”
Court decisions citing the opinion that defined “taxable year” — 416 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.