Laws of the State of New York, Volume 21966 - Session laws |
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Page 1729
... described in section 401 ( a ) which is exempt from tax under section 501 ( a ) if the proceeds of such contract are ... described in subparagraph ( A ) ( i ) or a trust described in subparagraph ( A ) ( ii ) which is allowed as a ...
... described in section 401 ( a ) which is exempt from tax under section 501 ( a ) if the proceeds of such contract are ... described in subparagraph ( A ) ( i ) or a trust described in subparagraph ( A ) ( ii ) which is allowed as a ...
Page 1988
... described in paragraph ( 2 ) . The Secretary or his delegate shall by regulations prescribe the manner of application of subsection ( e ) with respect to cases in which the limitation provided by subsection ( a ) ( 2 ) applies with ...
... described in paragraph ( 2 ) . The Secretary or his delegate shall by regulations prescribe the manner of application of subsection ( e ) with respect to cases in which the limitation provided by subsection ( a ) ( 2 ) applies with ...
Page 2095
... described in clause ( iii ) , and ( vi ) property used by the association in the conduct of the business described in subparagraph ( B ) ; ( D ) of the assets of which taken into account under subparagraph ( C ) as assets constituting ...
... described in clause ( iii ) , and ( vi ) property used by the association in the conduct of the business described in subparagraph ( B ) ; ( D ) of the assets of which taken into account under subparagraph ( C ) as assets constituting ...
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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