Laws of the State of New York, Volume 21966 - Session laws |
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Results 1-3 of 94
Page 1888
... election under this section with respect to the trade or business in connection with which such income is received . The election shall be made in such manner as the Secretary or his delegate may by regulations prescribe . No election ...
... election under this section with respect to the trade or business in connection with which such income is received . The election shall be made in such manner as the Secretary or his delegate may by regulations prescribe . No election ...
Page 1889
... ELECTION OF BENEFITS . - This section shall apply to prepaid dues income if and only if the taxpayer makes an election under this section with respect to the trade or business in connection with which such income is received . The election ...
... ELECTION OF BENEFITS . - This section shall apply to prepaid dues income if and only if the taxpayer makes an election under this section with respect to the trade or business in connection with which such income is received . The election ...
Page 2080
... election under subsection ( a ) may be made by a small business corporation for any taxable year at any time during the first month of such taxable year , or at any time during the month pre- ceding such first month . Such election ...
... election under subsection ( a ) may be made by a small business corporation for any taxable year at any time during the first month of such taxable year , or at any time during the month pre- ceding such first month . Such election ...
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
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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