Laws of the State of New York, Volume 21966 - Session laws |
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Page 2010
... tion ( c ) ( 2 ) , the United States shareholder receives a minimum distribu- tion with respect to the consolidated earnings and profits for the taxable year of all such controlled foreign corporations ; or ( 3 ) in the case of ...
... tion ( c ) ( 2 ) , the United States shareholder receives a minimum distribu- tion with respect to the consolidated earnings and profits for the taxable year of all such controlled foreign corporations ; or ( 3 ) in the case of ...
Page 2035
... tion is necessary or appropriate to the integration or simplification of the holding company system of which the transferor corporation is a member . If the fair market value of such nonexempt property at the time of the transfer ...
... tion is necessary or appropriate to the integration or simplification of the holding company system of which the transferor corporation is a member . If the fair market value of such nonexempt property at the time of the transfer ...
Page 2124
... tion , statement , or other document , shall be prima facie evidence for all purposes that the return , declaration , statement or other docu- ment was actually signed by him . ( b ) Partnerships . Any return , statement or other ...
... tion , statement , or other document , shall be prima facie evidence for all purposes that the return , declaration , statement or other docu- ment was actually signed by him . ( b ) Partnerships . Any return , statement or other ...
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