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Tax Years | Internal Revenue Service
Aug 30, 2023 A short tax year is a tax year of less than 12 months. A short period tax return may be required when you (as a taxable entity):. Are not in
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2017 Publication 501
Jan 2, 2018 You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. Dependents should see
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26 CFR 1.443-1 - Returns for periods of less than 12 months.
(a) Returns for short period. A return for a short period, that is, for a taxable year consisting of a period of less than 12 months, shall be made under
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