Laws of the State of New York, Volume 21966 - Session laws |
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Page 1734
... provided in subsection ( b ) , be included in gross income for the taxable year in which such restora- tion occurs . " ( b ) REDUCTION FOR FAILURE TO RECEIVE TAX BENEFIT . - The amount otherwise includible in gross income under ...
... provided in subsection ( b ) , be included in gross income for the taxable year in which such restora- tion occurs . " ( b ) REDUCTION FOR FAILURE TO RECEIVE TAX BENEFIT . - The amount otherwise includible in gross income under ...
Page 1889
... gross income under subsection ( a ) for preceding taxable years shall be included in gross income for the tax- able year in which the liability ends . ( 2 ) If the taxpayer ceases to exist , then so much of such income as was not ...
... gross income under subsection ( a ) for preceding taxable years shall be included in gross income for the tax- able year in which the liability ends . ( 2 ) If the taxpayer ceases to exist , then so much of such income as was not ...
Page 2007
... included in the gross income of a United States shareholder under section 951 ( a ) , shall not , when distributed through a chain of ownership described under section 958 ( a ) , be also included in the gross income of another con ...
... included in the gross income of a United States shareholder under section 951 ( a ) , shall not , when distributed through a chain of ownership described under section 958 ( a ) , be also included in the gross income of another con ...
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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