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26 U.S. Code 461 - General rule for taxable year of deduction
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting 2024 for
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Tax years | Internal Revenue Service
Aug 13, 2025 The tax years you can use are: Calendar year 12 consecutive months beginning January 1 and ending December 31. Fiscal year 12
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2017 Publication 946
Apr 15, 1976 determine the midpoint of each quarter. 1. First, it determines that its short tax year beginning. March 15 and ending December 31 consists
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