Laws of the State of New York, Том 21966 |
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Страница 1816
... considered as owning the stock owned , directly or indirectly , by or for- ( i ) his spouse ( other than a spouse who is legally separated from the individual under a decree of divorce or separate main- tenance ) , and ( ii ) his ...
... considered as owning the stock owned , directly or indirectly , by or for- ( i ) his spouse ( other than a spouse who is legally separated from the individual under a decree of divorce or separate main- tenance ) , and ( ii ) his ...
Страница 2073
... considered under such section 127 ( a ) as destroyed or seized , the fair market value of such property or interest shall , at the option of the taxpayer , be considered an amount equal to the adjusted basis ( for determining loss ) of ...
... considered under such section 127 ( a ) as destroyed or seized , the fair market value of such property or interest shall , at the option of the taxpayer , be considered an amount equal to the adjusted basis ( for determining loss ) of ...
Страница 2074
... considered under subsection ( a ) ( 1 ) or ( 2 ) of such section 127 as destroyed or seized shall be deemed a recov- ery of property in respect of property considered under such section 127 ( a ) as destroyed or seized . In applying ...
... considered under subsection ( a ) ( 1 ) or ( 2 ) of such section 127 as destroyed or seized shall be deemed a recov- ery of property in respect of property considered under such section 127 ( a ) as destroyed or seized . In applying ...
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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