fiscal year
Defined in 3 dictionaries — Case Law, U.S. Code, Black's (1910)
Definitions from Case Law
From 293 U.S. 121 - Helvering v. Morgan's, Inc. · 1934Most cited · 422 citing opinions
an accounting period of twelve months ending on the last day of any month other than December.
United States Code
7 U.S.C. § 948 — under this section
For purposes of this paragraph, the term “fiscal year” means the 12-month period ending on September 30 of the designated year.
10 U.S.C. § 2324 — in this section
The term “fiscal year” means a fiscal year established by a contractor for accounting purposes.
10 U.S.C. § 3741 — in this subchapter
Fiscal year.—The term "fiscal year" means a fiscal year established by a contractor for accounting purposes.
16 U.S.C. § 669A — as used in this chapter
for the purposes of determining the number of paid hunting-license holders in a State, the term "fiscal year" means the fiscal year or license year of the State;
20 U.S.C. § 10002 — in this section
For purposes of this paragraph, the term "fiscal year" shall have the meaning given such term under State law.
26 U.S.C. § 441 — for purposes of this subtitle
For purposes of this subtitle, the term “fiscal year” means a period of 12 months ending on the last day of any month other than December. In the case of any taxpayer who has made the election provided by subsection (f) the term means the annual period (varying from 52 to 53 weeks) so elected.
26 U.S.C. § 7701 — in this title
The term “fiscal year” means an accounting period of 12 months ending on the last day of any month other than December.
41 U.S.C. § 256 — in this section
The term “fiscal year” means a fiscal year established by a contractor for accounting purposes.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
In the administration of a state or government or of a corporation, the fiscal year is a period of twelve months (not necessarily concurrent with the calendar year) with reference to which its appropriations are made and expenditures authorized, and at the end of which its accounts are made up and the books balanced. See Moose v. State, 49 Ark. 499, 5 S. W. 885.
Defined under Fiscal in Black's Law Dictionary.