Laws of the State of New York, Том 21966 |
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Страница 1809
... otherwise disposing of such stock , if , by reason of section 305 ( a ) , any part of such distribution was not includible in the gross income of the shareholder . ( B ) RECEIVED IN A CORPORATE REORGANIZATION OR SEPARATION .—-- Stock ...
... otherwise disposing of such stock , if , by reason of section 305 ( a ) , any part of such distribution was not includible in the gross income of the shareholder . ( B ) RECEIVED IN A CORPORATE REORGANIZATION OR SEPARATION .—-- Stock ...
Страница 2766
... otherwise than simultaneously ( a ) Where the title to property or the devolution thereof depends upon priority of death and there is no sufficient evidence that the persons have died otherwise than simultaneously , the property of each ...
... otherwise than simultaneously ( a ) Where the title to property or the devolution thereof depends upon priority of death and there is no sufficient evidence that the persons have died otherwise than simultaneously , the property of each ...
Страница 2791
... otherwise effective . ( H ) Where the aggregate of the testamentary provisions for the surviving spouse , including the principal of a trust , an absolute testamentary provision or any other kind of testamentary provision , is less than ...
... otherwise effective . ( H ) Where the aggregate of the testamentary provisions for the surviving spouse , including the principal of a trust , an absolute testamentary provision or any other kind of testamentary provision , is less than ...
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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