Laws of the State of New York, Том 21966 |
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Резултати 1-3 од 76
Страница 1818
... transfer is not com- pleted within such period , or if the taxpayer does not continue qualified under paragraph ( 1 ) until the completion of such transfer , no distribution under the plan shall be considered a distribution in complete ...
... transfer is not com- pleted within such period , or if the taxpayer does not continue qualified under paragraph ( 1 ) until the completion of such transfer , no distribution under the plan shall be considered a distribution in complete ...
Страница 1842
... transfer to which section 361 ( relating to nonrecognition of gain or loss to corporations ) applies , but only if the transfer is in con- nection with a reorganization described in subparagraph ( A ) , ( C ) , ( D ) ( but only if the ...
... transfer to which section 361 ( relating to nonrecognition of gain or loss to corporations ) applies , but only if the transfer is in con- nection with a reorganization described in subparagraph ( A ) , ( C ) , ( D ) ( but only if the ...
Страница 2092
... transfer the donor ( or his heirs or assigns ) or such person ( or his heirs or assigns ) may possess or enjoy any part of such property after such termination or failure of the interest transferred to the donee spouse ; or ( 2 ) if the ...
... transfer the donor ( or his heirs or assigns ) or such person ( or his heirs or assigns ) may possess or enjoy any part of such property after such termination or failure of the interest transferred to the donee spouse ; or ( 2 ) if 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