fiscal year

For purposes of this subtitle, the term “fiscal year” means a period of 12 months ending on the last day of any month other than December. In the case of any taxpayer who has made the election provided by subsection (f) the term means the annual period (varying from 52 to 53 weeks) so elected.


26 USC § 441(e)

Scoping language

None identified, default scope is assumed to be the parent (part I) of this section.
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