Full text
in the case of a graduated rate estate, the period for which the accounts of the estate are made up for purposes of assessment under this Act; and
in the case of a graduated rate estate, the period for which the accounts of the estate are made up for purposes of assessment under this Act; and
in the case of a graduated rate estate, the period for which the accounts of the estate are made up for purposes of assessment under this Act; and
in the case of an individual (other than a testamentary trust), a calendar year; and
in the case of an individual, a calendar year,