fiscal year
Defined in 14 places across 8 titles — 13 distinct definitions of the United States Code.
The term “fiscal year” means a fiscal year established by a contractor for accounting purposes.
Same definition in 4 sections
- 1997–present10 U.S.C. § 2324Armed Forces · Allowable costs under defense contracts · in this section
- 1997–present41 U.S.C. § 256Public Contracts · Allowable costs · in this section
- 2026–present41 U.S.C. § 4301Public Contracts · Definitions · in this chapter
- 1997–present41 U.S.C. § 435Public Contracts · Levels of compensation of certain contractor personnel not allowable as costs under certain contracts · in this section
Fiscal year.—The term "fiscal year" means a fiscal year established by a contractor for accounting purposes.
Same definition in 2 sections
- 2020–present10 U.S.C. § 3741Armed Forces · Medal of honor: award · in this subchapter
- 2010–202641 U.S.C. § 4301Public Contracts · Definitions · in this chapter
Fiscal year.—The term “fiscal year” means a fiscal year a contractor establishes for accounting purposes.
Source
- 2010–202641 U.S.C. § 1127Public Contracts · Determining benchmark compensation amount · in this section
Fiscal year.—The term "fiscal year" means any annual period beginning on October 1 and ending on September 30.
Source
- 2019–202646 U.S.C. § 53201Shipping · Definitions · in this chapter
For purposes of this paragraph, the term “fiscal year” means the 12-month period ending on September 30 of the designated year.
Source
- 1995–present7 U.S.C. § 948Agriculture · Lending power · under this section
For purposes of this paragraph, the term "fiscal year" shall have the meaning given such term under State law.
Source
- 2014–present20 U.S.C. § 10002Education · State uses of funds · in this section
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.
Source
- 1994–present26 U.S.C. § 441Internal Revenue Code · Period for computation of taxable income · for purposes of this subtitle
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;
Source
- 2019–present16 U.S.C. § 669AConservation · Definitions · as used in this chapter
The term “fiscal year” means a fiscal year a contractor establishes for accounting purposes.
Source
- 2026–present41 U.S.C. § 1127Public Contracts · Determining benchmark compensation amount · in this section
The term “fiscal year” means an accounting period of 12 months ending on the last day of any month other than December.
Source
- 1994–present26 U.S.C. § 7701Internal Revenue Code · Definitions · in this title
The term “fiscal year” means any 12-month period ending on September 30 of a calendar year.
Source
- 1996–present42 U.S.C. § 619The Public Health and Welfare · Definitions · as used in this part
The term “fiscal year” means any annual period beginning on October 1 and ending on September 30.
Source
- 2026–present46 U.S.C. § 53201Shipping · Definitions · in this chapter
The term “fiscal year” means the twelve-month period beginning on October 1 of each year.
Source
- 1994–present41 U.S.C. § 48BPublic Contracts · Definitions · in this section