Short Tax Year

Short Tax Year means:
a tax year of a taxpayer that is less than 12 months. Former IRC (check if this IRC provision is current here) §443.

See also other Tax Terms and Definitions in U.S.A.

annualizing; short period.

Description and Definition of Short Tax Year

A tax year of less than 12 months. This may happen with a business start-up, a transition to a tax year ending on a different date, or a change in accounting method.

Resources

See Also

Further Reading

• Short Tax Year in the West's Tax Law Dictionary
• Short Tax Year in “A Dictionary of Taxation”