Laws of the State of New York, Volume 21966 - Session laws |
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Page 1769
... portion of the net 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 ...
... portion of the net 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 ...
Page 1942
... PORTION OF TAXES DEEMED DISTRIBUTED . — If any portion of an accumulation distribution for any taxable year is deemed under subsection ( a ) to be an amount within the meaning of paragraph ( 2 ) of section 661 ( a ) distributed on the ...
... PORTION OF TAXES DEEMED DISTRIBUTED . — If any portion of an accumulation distribution for any taxable year is deemed under subsection ( a ) to be an amount within the meaning of paragraph ( 2 ) of section 661 ( a ) distributed on the ...
Page 2125
New York (State). ( b ) City taxable income for portion of year individual is a resi dent . The city taxable income for the portion of the year during which he is a resident shall be determined , except as provided in subdivision ( c ) ...
New York (State). ( b ) City taxable income for portion of year individual is a resi dent . The city taxable income for the portion of the year during which he is a resident shall be determined , except as provided in subdivision ( c ) ...
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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