|§ 220.41||Taxable year|
|§ 220.42||Methods of accounting|
|§ 220.43||Reference to federal determinations|
Terms Used In Florida Statutes > Chapter 220 > Part V
- Contract: A legal written agreement that becomes binding when signed.
- person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 1.01
- Personal property: All property that is not real property.
- writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 1.01