When an enterprise is under liquidation according to law, the liquidation period shall be a tax year.

企业依法清算时，应当以清算期间作为一个纳税年度。

youdao

Article 18 the losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years, however, the carry-forward period may not exceed 5 years.

第十八条企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。

youdao

There have been larger one-year drops in other nations: sales in Germany fell 9 percent in 2007 liable to a tax increase.

其他国家一年来的（销售额）降幅更大：德国由于税收增加，2007年的销售额下降了9%。

youdao

He wants to let the Bush administration's tax cuts for the wealthiest Americans end next year, replaced by a middle-class tax cut.

VOA: special.2009.02.27

The tax, as of 1862, was 3% on incomes 3% over $600 a year.

从1862年开始，其税率为年收入超过,600美元部分的。

耶鲁公开课 - 金融市场课程节选

On Friday President Obama proposed tax credits for every new employee that a business hires this year.

VOA: special.2010.01.30

Schedule UTP does have a grandfather rule so that corporations are not required to disclose uncertain tax positions for which a reserve was taken in a tax year beginning prior to 2010.

FORBES: Will The 2010 Schedule UTP Provide The IRS 20/20 Hindsight For Prior Tax Years Currently Under Audit?

If a home is rented for fewer than 15 days during a tax year, no deduction attributable to the rental activity is allowable, but more importantly, no rental income is included in your taxable income.

FORBES: The Masters: A Tax Break Unlike Any Other

For this purpose, deductions are more or less calculated in the same manner as you would calculate ordinary deductions so long as they are associated with the passive activity for the tax year or carried forward from a prior tax year.

FORBES: Taxes From A To Z (2013): P Is For Passive Activity Rules