Laws of the State of New York, Volume 21966 - Session laws |
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Page 1670
... limitation for assessment of liability of the transferee shall in no event expire prior to one year after such claim has been finally allowed , disallowed or otherwise dis- posed of . ( b ) If , before the expiration of the time ...
... limitation for assessment of liability of the transferee shall in no event expire prior to one year after such claim has been finally allowed , disallowed or otherwise dis- posed of . ( b ) If , before the expiration of the time ...
Page 1987
... LIMITATION . For pur- poses of computing the applicable limitation under subsection ( a ) , the taxable income in the case of an individuual , estate , or trust shall be computed with- out any deduction for personal exemptions under ...
... LIMITATION . For pur- poses of computing the applicable limitation under subsection ( a ) , the taxable income in the case of an individuual , estate , or trust shall be computed with- out any deduction for personal exemptions under ...
Page 2153
... limitation for assess- ment of liability of the transferee shall in no event expire prior to one year after such claim has been finally allowed , disallowed or otherwise disposed of . ( 2 ) If , before the expiration of the time ...
... limitation for assess- ment of liability of the transferee shall in no event expire prior to one year after such claim has been finally allowed , disallowed or otherwise disposed of . ( 2 ) If , before the expiration of the time ...
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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