### Question
How does the law define taxable year?


### Answer
Under *26 U.S.C. § 21*, **taxable year** is defined as:

> the taxable year of the taxpayer in which the service is performed

#### Citation:
  - *26 U.S.C. § 21*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

