Laws of the State of New York, Том 21966 |
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Резултати 1-3 од 76
Страница 1859
... trust forming part of a pension plan which has been determined by the Secretary or his delegate to constitute a qualified trust under subsec- tion ( a ) and to be exempt from taxation under section 501 ( a ) for a period beginning after ...
... trust forming part of a pension plan which has been determined by the Secretary or his delegate to constitute a qualified trust under subsec- tion ( a ) and to be exempt from taxation under section 501 ( a ) for a period beginning after ...
Страница 1941
... trust if such final distribution is made more than 9 years after the date of the last transfer to such trust . ( c ) ACCUMULATION DISTRIBUTION OF CERTAIN FOREIGN TRUSTS . - For pur- poses of this subpart , in the case of a foreign trust ...
... trust if such final distribution is made more than 9 years after the date of the last transfer to such trust . ( c ) ACCUMULATION DISTRIBUTION OF CERTAIN FOREIGN TRUSTS . - For pur- poses of this subpart , in the case of a foreign trust ...
Страница 1942
... trust shall be deemed to have distributed on the last day of such preceding taxable year an additional amount within the meaning of paragraph ( 2 ) of section 661 ( a ) . Such additional amount shall be equal to the taxes imposed on the ...
... trust shall be deemed to have distributed on the last day of such preceding taxable year an additional amount within the meaning of paragraph ( 2 ) of section 661 ( a ) . Such additional amount shall be equal to the taxes imposed on 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