"Taxable year" defined
Sec. 15. "Taxable year", with respect to a taxpayer, means the
taxable year of the taxpayer as shown on the taxpayer's return
required to be filed under the Internal Revenue Code. If a taxpayer
does not file a return under the Internal Revenue Code, the taxpayer's
taxable year is the calendar year.
As added by P.L.347-1989(ss), SEC.1.
Last modified: May 28, 2006