Examples of Short Year in a sentence
Pursuant to Section 1362(e)(1)(B) of the Code, that portion of the S Termination Year beginning on the Termination Date and ending on the last day of the taxable year shall be the C Short Year of the Company.
Short Year Report—If the organization is filing a shortened report due to a change in fiscal year, see the instructions for line 13 for calculation of prorated Net Assets or Fund Balances fee.
For federal income tax purposes, the Company will be treated as an S corporation during its S Short Year.
All Tax returns of the Company, which are required and/or permitted by the authorized taxing authorities (herein collectively referred to as the "S Short Year Returns"), shall be filed accordingly.
If the result from Step 3 is less than 119,000 Acre-feet Water Short Year Administration is in effect.