Laws of the State of New York, Volume 21966 - Session laws |
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Page 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 ...
Page 2083
... SHAREHOLDERS . - The amount inoludible 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 inoludible 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 ...
Page 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 ...
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