(i) Whatever date this same day of the week last occurs in a calendar month, or (ii ) Whatever date this same day of the week falls which is nearest to the last day of the calendar month.15 Use of this special annual fiscal year accounting period can be beneficial when the taxpayer dies within the ... aquot;IRC As646 (renumbered as As645), added by Taxpayer Relief Act of 1997, H.R. 2014, 105th Cong., 1st Sess.
|Title||:||Income Taxation of Fiduciaries and Beneficiaries|
|Author||:||Byrle M. Abbin, David K. Carlson, Mark L. Vorsatz|
|Publisher||:||Aspen Publishers - 2001|