§ 220.41 Taxable year
§ 220.42 Methods of accounting
§ 220.43 Reference to federal determinations
§ 220.44 Adjustments

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