Laws of the State of New York, Volume 21966 - Session laws |
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Page 1661
... carryback . - For purposes of this section , if any overpayment of tax imposed by part two of this title results from a carryback of a net operating loss , such over- payment shall be deemed not to have been made prior to the close of ...
... carryback . - For purposes of this section , if any overpayment of tax imposed by part two of this title results from a carryback of a net operating loss , such over- payment shall be deemed not to have been made prior to the close of ...
Page 1768
... carryback to each of the 3 taxable years preceding the taxable year of such loss . ( ii ) In the case of a taxpayer with respect to a taxable year end- ing on or after December 31 , 1962 , for which a certification has been issued under ...
... carryback to each of the 3 taxable years preceding the taxable year of such loss . ( ii ) In the case of a taxpayer with respect to a taxable year end- ing on or after December 31 , 1962 , for which a certification has been issued under ...
Page 2137
... carryback.— If a deficiency is attributable to the application to the taxpayer of a net operating loss carryback , it may be assessed at any time that a deficiency for the taxable year of the loss may be assessed . ( 5 ) Recovery of ...
... carryback.— If a deficiency is attributable to the application to the taxpayer of a net operating loss carryback , it may be assessed at any time that a deficiency for the taxable year of the loss may be assessed . ( 5 ) Recovery of ...
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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 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