Laws of the State of New York, Volume 21966 - Session laws |
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Page 1758
... computed therefor pursuant to paragraph ( 1 ) or ( 2 ) , as the case may be , as if it were a new and separate ... ( computed without regard to this section ) is in excess of the adjusted basis computed under subsection ( e ) , the ...
... computed therefor pursuant to paragraph ( 1 ) or ( 2 ) , as the case may be , as if it were a new and separate ... ( computed without regard to this section ) is in excess of the adjusted basis computed under subsection ( e ) , the ...
Page 1771
... computed without regard to section 246 ( b ) ( relating to limitation on aggregate amount of deductions ) ; and the deduction allowed by section 247 ( relating to dividends paid on certain preferred stock of public utilities ) shall be ...
... computed without regard to section 246 ( b ) ( relating to limitation on aggregate amount of deductions ) ; and the deduction allowed by section 247 ( relating to dividends paid on certain preferred stock of public utilities ) shall be ...
Page 1883
... computed as if that period were a taxable year and under the law applicable to that year , then the tax for the short period , computed under paragraph ( 1 ) , shall be reduced to the greater of the following : ( i ) an amount which ...
... computed as if that period were a taxable year and under the law applicable to that year , then the tax for the short period , computed under paragraph ( 1 ) , shall be reduced to the greater of the following : ( i ) an amount which ...
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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