calendar year

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calendar year

The period of January 1 to December 31, as constitutes a particular year. For tax purposes, what were your medical expenses in the last calendar year?
See also: calendar, year
References in periodicals archive ?
2 million) exceeds the cumulative rent allocated as of the close of the succeeding calendar year ($240,000), so the rental agreement includes prepaid rent.
A plan adopted before December 31, 2005, may be amended during 2005 to allow an employee to terminate participation or cancel a deferral election during calendar year 2005, provided the amounts involved are includable in the participant's income in the year they are earned and vested.
The election is made on the individual's tax return for the election year, but may not be made before he has met the substantial-presence test for the calendar year following the election year.
2 or less for the 2005 calendar year at an individual site, with the qualifier that the contractor must have worked a minimum of 20,000 employee hours at that client site.
The second S return will be for the 2001 calendar year.
2 or less for the 2004 calendar year at an individual site with the qualifier that the contractor must have worked a minimum of 20,000 hours at that client site.
Ace is considering changing to a calendar year to allow more efficient reconciliations and comparisons of its records to the records of its two brother-sister corporations.
it elected to use the calendar year as its tax year.
Example: A lease agreement entered into on January 1 with a term of three calendar years provides for no rent for the first year (i.
NASD NM: PLUS), a leading provider of remotely-hosted, Web-based e-procurement, asset management, and financing solutions, today announced that it has won bids to supply equipment under its previously awarded PEPPM (Pennsylvania Purchasing Program for Microcomputers) contract for calendar years 2001 and 2002.
71(f) recapture rules are designed to prevent large decreases (in excess of $15,000) in the alimony paid from one year to the next during the first three calendar years in which alimony is paid.
As an added benefit, students will be able to earn their bachelor's degree in three calendar years by taking advantage of the Art Institute's year-round academic calendar.
The Administrative Complaint alleges that the company failed to submit a Material Safety Data Sheet (MSDS) and completed Emergency and Hazardous Chemical Inventory Forms for styrene for calendar years 1990-93 to the State Emergency Response Commission (SERC), and the Local Emergency Planning Committee (LEPC), and the local fire department with jurisdiction over the facility.
The Administrative Complaint alleges that the company failed to submit Material Safety Data Sheets (MSDSs) and completed Emergency and Hazardous Chemical Inventory Forms for methyl ethyl ketone and toluene for calendar years 1989-91 to the State Emergency Response Commission (SERC), the Local Emergency Response Committee, and the fire department with jurisdiction over the facility.
Points can remain in the customer's account for up to three calendar years.