29 CFR 403.1 - Fiscal year for reports required by this part.
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(a) As used in this part, unless otherwise defined, the term fiscal year means the calendar year or other period of 12 consecutive calendar months, on the basis of which financial accounts are kept by a labor organization reporting under this part. Where a labor organization designates a new fiscal year period prior to the expiration of a previously established fiscal year period, the resultant period of less than 12 consecutive calendar months, and thereafter the newly established fiscal year, shall in that order each constitute a fiscal year for purposes of the report required to be filed by section 201(b) of the Act, and of the regulations in this part.
(b) A labor organization which is subject to section 201(b) of the Act for only a portion of its fiscal year because the labor organization first becomes subject to the Act during such fiscal year, may consider such portion as the entire fiscal year in making its report under this part.
[28 FR 14383, Dec. 27, 1963, as amended at 42 FR 59070, Nov. 15, 1977]
Title 29 published on 2013-07-01.
No entries appear in the Federal Register after this date, for 29 CFR Part 403.