Calendar year taxpayer definition

Calendar year taxpayer means a taxpayer for which the tax period is a calendar year.
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Calendar year taxpayer means a taxpayer for which the tax
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Calendar year taxpayer means a taxpayer whose taxable year for federal income purposes ends on December 31.
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Examples of Calendar year taxpayer in a sentence

  • Custodian to Assume Depositor is Calendar Year Taxpayer Unless Otherwise Informed Unless and until specifically notified that you file your federal income tax returns on another basis, the Custodian will assume for all purposes, including the preparation and furnishing of accounting statements, reports, etc., that such tax returns are filed on a calendar year basis.

Related to Calendar year taxpayer

  • Calendar Year means each successive period of twelve (12) months commencing on January 1 and ending on December 31.

  • Minimum Quarterly Distribution means $0.35 per Unit per Quarter (or with respect to the period commencing on the Closing Date and ending on September 30, 2005, it means the product of $0.35 multiplied by a fraction of which the numerator is the number of days in such period and of which the denominator is 92), subject to adjustment in accordance with Section 6.6 and Section 6.9.

  • Limitation Year means the Plan Year.

  • Class Year Study means a Class Year Interconnection Facilities Study as that term is defined in OATT Section 25 (OATT Attachment S).