taxable year
Defined in 3 places of the United States Code.
For purposes of this subtitle, the term “taxable year” means—
(1) the taxpayer's annual accounting period, if it is a calendar year or a fiscal year;
(2) the calendar year, if subsection (g) applies;
(3) the period for which the return is made, if a return is made for a period of less than 12 months; or
(4) in the case of a DISC filing a return for a period of at least 12 months, the period determined under subsection (h).
Source
- 2007–present26 U.S.C. § 441Internal Revenue Code · Period for computation of taxable income · for purposes of this subtitle
For purposes of this subtitle, the term “taxable year” means—
(1) the taxpayer's annual accounting period, if it is a calendar year or a fiscal year;
(2) the calendar year, if subsection (g) applies;
(3) the period for which the return is made, if a return is made for a period of less than 12 months; or
(4) in the case of a FSC or DISC filing a return for a period of at least 12 months, the period determined under subsection (h).
Source
- 1994–200726 U.S.C. § 441Internal Revenue Code · Period for computation of taxable income · for purposes of this subtitle
The term “taxable year” means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. “Taxable year” means, in the case of a return made for a fractional part of a year under the provisions of subtitle A or under regulations prescribed by the Secretary, the period for which such return is made.
Source
- 1994–present26 U.S.C. § 7701Internal Revenue Code · Definitions · in this title
The term “taxable year” means the last taxable year of the employee under subtitle A beginning in the calendar year in which the wages are paid.
Source
- 1994–present26 U.S.C. § 3507Internal Revenue Code · Advance payment of earned income credit · under this section