The taxpayer should average five 52-week fiscal years to each 53-week fiscal year.4 If the taxpayer does not regularly keep books ... They, however, may be determined as if the year contained 12 calendar months, if the practice is consistentlyanbsp;...
Title | : | Prentice-Hall Federal Tax Course |
Author | : | Prentice-Hall, inc |
Publisher | : | - 1961 |
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