Laws of the State of New York, Том 21966 |
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Страница 1929
... regulations prescribed by the Secretary or his delegate , all of the tract or parcel of land and of the mineral deposit contained therein , and to treat as a separate property that portion of the tract or parcel of land and of the ...
... regulations prescribed by the Secretary or his delegate , all of the tract or parcel of land and of the mineral deposit contained therein , and to treat as a separate property that portion of the tract or parcel of land and of the ...
Страница 2013
... regulations provide a period in excess of 60 days in lieu of the 60 - day period prescribed in such section . ( 2 ) INSUFFICIENT DISTRIBUTIONS . — If— ( A ) a United States shareholder , in making its return of the tax imposed by this ...
... regulations provide a period in excess of 60 days in lieu of the 60 - day period prescribed in such section . ( 2 ) INSUFFICIENT DISTRIBUTIONS . — If— ( A ) a United States shareholder , in making its return of the tax imposed by this ...
Страница 2032
... regulations prescribed by the Secretary or his delegate , subsections ( b ) , ( c ) , and ( d ) of this section shall not apply to the reacquisition of such property and , for purposes of applying sections 121 and 1034 , the resale of ...
... regulations prescribed by the Secretary or his delegate , subsections ( b ) , ( c ) , and ( d ) of this section shall not apply to the reacquisition of such property and , for purposes of applying sections 121 and 1034 , the resale of ...
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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