Laws of the State of New York, Том 21966 |
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Страница 2082
... shareholders of such corporation in the manner and to the extent set forth in this section . ( b ) ALLOWANCE OF DEDUCTION . - Each person who is a shareholder of an electing small business corporation at any time during a taxable year ...
... shareholders of such corporation in the manner and to the extent set forth in this section . ( b ) ALLOWANCE OF DEDUCTION . - Each person who is a shareholder of an electing small business corporation at any time during a taxable year ...
Страница 2083
... SHAREHOLDERS . - The amount includible in the gross income of a shareholder as dividends ( including amounts treated as dividends under section 1373 ( b ) ) from an electing small busi- ness corporation during any taxable year of the ...
... SHAREHOLDERS . - The amount includible in the gross income of a shareholder as dividends ( including amounts treated as dividends under section 1373 ( b ) ) from an electing small busi- ness corporation during any taxable year of the ...
Страница 2084
... SHAREHOLDERS . — An election under paragraph ( 1 ) with respect to any distribution may be made by a corporation only if each person who is a shareholder on the day the distribution is received- ( A ) owns the same proportion of the ...
... SHAREHOLDERS . — An election under paragraph ( 1 ) with respect to any distribution may be made by a corporation only if each person who is a shareholder on the day the distribution is received- ( A ) owns the same proportion of the ...
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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