Русско-англо-русский юридический словарь

A "tax period" varies by tax type. For example, the tax period for payroll and excise taxes is one-quarter of a year. The taxpayer is required to file quarterly returns with IRS for these types of taxes, although payment of the taxes occurs throughout the quarter. In contrast, for income, corporate, and unemployment taxes, aa tax period is 1 year. (Financial management thousands of civilian agency contractors abuse the federal tax system with little consequence : testimony before the Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs, U.S. Senate)

"The quarterly returns for the 1st, 2nd and 3rd quarters of the taxable year shall report the quarterly incomes and expenses on a cumulative basis, that is, the incomes and expenses of the 1st quarter are forwarded or added to the incomes and expenses of the 2nd quarter, and the incomes and expenses of the 1st and 2nd quarters are also forwarded or added to the incomes and expenses of the 3rd quarter. ()

Until the verification is transmitted, the unverified October count shall serve as the basis for quarterly payments. (Code of the District of Columbia)

In addition, upon the reasonable request of Microsoft, the Company will make available members of Company management to meet with representatives of Microsoft on a quarterly basis to discuss issues relating to the Microsoft-SeaChange relationship. (onecle.com)