the succeeding

See: a savoir
References in classic literature ?
A light potage, with a few grapes and bread, composed her dinner; even of these I observed that she laid aside nearly half for the succeeding day, doubts of her having the means of supporting her parent until the handkerchief was completed beginning to beset her mind.
And Adrienne toiled the succeeding day, not only until her fingers and body ached, but, until her very heart ached.
Although the purchase was made in 1803, the spring of the succeeding year was permitted to open, before the official prudence of the Spaniard, who held the province for his European master, admitted the authority, or even of the entrance of its new proprietors.
Each morning was like the one that had preceded it; noon poured down the same exhaustless rays, and night condensed in its shadow the scattered heat which the ensuing day would again bequeath to the succeeding night.
The Beagle got under way: and on the succeeding day, favoured to an uncommon degree by a fine easterly breeze, we closed in with the Barnevelts, and running past Cape Deceit with its stony peaks, about three o'clock doubled the weather-beaten Cape Horn.
2004-34 offers accrual-basis taxpayers several options to recognize income received from advance payments for goods or services, including deferral of some income into the succeeding tax year.
Any income not recognized in the receipt year generally must be recognized in the succeeding tax year.
If taxpayers cannot determine this, they can use statistics (if adequate data is available), using straight-line ratable basis over the life of the contract (however, they will still need to recognize all income by the end of the succeeding tax year), or any other method that clearly reflects income.
Additionally, a taxpayer is required to accelerate income recognition if it satisfies its obligation as to advance payment in some other manner before the end of the succeeding tax year.
6402-3(a)(5) provides that a taxpayer may elect to apply all or part of the overpayment shown on its return to its estimated tax for the succeeding tax year by so indicating on its return.
83-111, the IRS held that, if an overpayment of income tax for a tax year occurs on or before the due date of the first installment of estimated tax for the succeeding tax year, the overpayment is available for credit against any installment of estimated tax for such succeeding tax year and will be credited in accordance with the taxpayer's election.
84-58 held that, for returns filed after 1983, when a taxpayer elects to have an income tax overpayment credited against the succeeding year's estimated tax, the Service will apply overpayments arising on or before the due date of the return against the first installment payment of the succeeding year's estimated tax, unless the taxpayer requests that it be applied to a later installment.