Laws of the State of New York, Volume 21966 - Session laws |
From inside the book
Results 1-3 of 91
Page 1671
... assessment or collection of a deficiency will be jeopardized by delay , he shall , notwithstanding the provisions of ... assessment is made before any notice in respect of the tax to which the jeopardy assess- ment relates has been ...
... assessment or collection of a deficiency will be jeopardized by delay , he shall , notwithstanding the provisions of ... assessment is made before any notice in respect of the tax to which the jeopardy assess- ment relates has been ...
Page 1714
... assessment against the original taxpayer , then in applying the limitations under subdi- vision ( b ) of section one hundred thirty - five on the amount of the credit or refund , the periods specified in subdivision ( a ) of section one ...
... assessment against the original taxpayer , then in applying the limitations under subdi- vision ( b ) of section one hundred thirty - five on the amount of the credit or refund , the periods specified in subdivision ( a ) of section one ...
Page 2154
... assessment .— ( a ) Authority for making . — If the administrator believes that the assessment or collection of a defi- ciency will be jeopardized by delay , he shall , notwithstanding the provisions of sections sixty - one and seventy ...
... assessment .— ( a ) Authority for making . — If the administrator believes that the assessment or collection of a defi- ciency will be jeopardized by delay , he shall , notwithstanding the provisions of sections sixty - one and seventy ...
Contents
PART IV | 1635 |
Receivers etc conducting corporate business 43 Reports 44 Extension of time for filing reports 45 Further requirements as to reports | 1637 |
Payment of tax and penalties 47 Service of process | 1638 |
30 other sections not shown
Other editions - View all
Common terms and phrases
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 exemption extent fair market value federal income tax filed fund gain or loss gross income hereby amended included in gross individual interest Internal Revenue Code laws of nineteen 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 received regulations prescribed relating respect sale or exchange Secretary section one hundred shareholder suant subdivision subparagraph subpart subtitle tax imposed taxable income taxable year beginning taxpayer term thereof tion trade or business transfer treated trust United