Fiscal period

Primary source

Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.

Full Text

Pursuant to § 956.13, fiscal period shall mean the period beginning January 1 and ending December 31 of each year.

[68 FR 57326, Oct. 3, 2003]

eCFR data current as of: November 6, 2026

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.