Laws of the State of New York, Том 21966 |
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Страница 2047
... capital assets . SEC . 1211 . PART II - TREATMENT OF CAPITAL LOSSES LIMITATION ON CAPITAL LOSSES . ( a ) CORPORATIONS . - In the case of a corporation , losses from sales or exchanges of capital assets shall be allowed only to the ...
... capital assets . SEC . 1211 . PART II - TREATMENT OF CAPITAL LOSSES LIMITATION ON CAPITAL LOSSES . ( a ) CORPORATIONS . - In the case of a corporation , losses from sales or exchanges of capital assets shall be allowed only to the ...
Страница 2048
... capital loss over the net long- term capital gain for such year shall be a short - term capital loss in the succeeding taxable year , and ( B ) the excess of the net long - term capital loss over the net short- term capital gain for ...
... capital loss over the net long- term capital gain for such year shall be a short - term capital loss in the succeeding taxable year , and ( B ) the excess of the net long - term capital loss over the net short- term capital gain for ...
Страница 2049
... capital gain " means the excess of short - term capital gains for the taxable year over the short - term capital losses for such year . ( 6 ) NET SHORT - TERM CAPITAL LOSS . - The term " net short - term capital loss " means the excess ...
... capital gain " means the excess of short - term capital gains for the taxable year over the short - term capital losses for such year . ( 6 ) NET SHORT - TERM CAPITAL LOSS . - The term " net short - term capital loss " means the excess ...
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acquired adjusted basis adjusted gross income administrator allocation annuity apply assessment beneficiary bond calendar carryback certificate chapter computed controlled foreign corporation credit or refund December 31 deemed defined in section delegate described in section determined director of finance distribution dividends earnings and profits election employee estimated tax exceed excess excess profits taxes exempt extent fair market value federal income tax filed fund gain or loss gross income included in gross individual interest Internal Revenue Code liability net income nineteen hundred sixty-six operating loss option partnership payment percent period personal holding company preceding sentence prior public health law pursuant real property regulations prescribed relating respect sale or exchange Secretary section one hundred services and expenses shareholder suant subchapter subdivision subparagraph subpart subtitle tax imposed taxable income taxable year beginning taxpayer term thereof tion trade or business transfer treated trust United