Laws of the State of New York, Volume 21966 - Session laws |
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Page 1769
... operating loss for such year attributable to such foreign expropriation loss shall not be a net operating loss carryback to any taxable year preceding the taxable year of such loss and shall be a net operating loss carryover to each of ...
... operating loss for such year attributable to such foreign expropriation loss shall not be a net operating loss carryback to any taxable year preceding the taxable year of such loss and shall be a net operating loss carryover to each of ...
Page 1772
... LOSSES FOR TAXABLE YEARS ENDING BEFORE JANUARY 1 , 1954. - For purposes of this section , the determination of the taxable years ending after December 31 , 1953 , to which a net operating loss for any taxable year ending before January ...
... LOSSES FOR TAXABLE YEARS ENDING BEFORE JANUARY 1 , 1954. - For purposes of this section , the determination of the taxable years ending after December 31 , 1953 , to which a net operating loss for any taxable year ending before January ...
Page 2082
New York (State). SEC . 1374. CORPORATION NET OPERATING LOSS ALLOWED TO SHAREHOLDERS . ( a ) GENERAL RULE . - A net operating loss of an electing small business corporation for any taxable year shall be allowed as a deduction from gross ...
New York (State). SEC . 1374. CORPORATION NET OPERATING LOSS ALLOWED TO SHAREHOLDERS . ( a ) GENERAL RULE . - A net operating loss of an electing small business corporation for any taxable year shall be allowed as a deduction from gross ...
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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