Laws of the State of New York, Volume 21966 - Session laws |
From inside the book
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Page 1813
... earnings and profits of the corporation , shall ( except as provided in subparagraph ( B ) ) be determined by using as the adjusted basis ( under the law applica- ble to the year in which the sale or other disposition was made ) for ...
... earnings and profits of the corporation , shall ( except as provided in subparagraph ( B ) ) be determined by using as the adjusted basis ( under the law applica- ble to the year in which the sale or other disposition was made ) for ...
Page 1820
... earnings and profits which on December 31 , 1963 , consti- tuted earnings and profits of a corporation referred to in paragraph ( 3 ) , and except earnings and profits which were earned after such date by a corporation referred to in ...
... earnings and profits which on December 31 , 1963 , consti- tuted earnings and profits of a corporation referred to in paragraph ( 3 ) , and except earnings and profits which were earned after such date by a corporation referred to in ...
Page 2066
... EARNINGS AND PROFITS.— ( 1 ) IN GENERAL . - For purposes of this section , the earnings and profits of any foreign corporation for any taxable year shall be determined accord- ing to rules substantially similar to those applicable to ...
... EARNINGS AND PROFITS.— ( 1 ) IN GENERAL . - For purposes of this section , the earnings and profits of any foreign corporation for any taxable year shall be determined accord- ing to rules substantially similar to those applicable to ...
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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