Laws of the State of New York, Volume 21966 - Session laws |
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Page 1820
... 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 paragraph ( 3 ) . ( 2 ) LIQUIDATIONS AFTER DECEMBER 31 , 1966.- ( A ) IN GENERAL ...
... 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 paragraph ( 3 ) . ( 2 ) LIQUIDATIONS AFTER DECEMBER 31 , 1966.- ( A ) IN GENERAL ...
Page 1985
... profits , or excess profits taxes paid or deemed to be paid by such foreign corporation to any foreign country or to any possession of the United States on or with respect to such accumulated profits , which the amount of such dividends ...
... profits , or excess profits taxes paid or deemed to be paid by such foreign corporation to any foreign country or to any possession of the United States on or with respect to such accumulated profits , which the amount of such dividends ...
Page 2008
... profits , and excess profits taxes paid or deemed paid by such foreign corporation to any foreign country or to any possession of the United States in connection with the earnings and profits of such foreign corporation from which such ...
... profits , and excess profits taxes paid or deemed paid by such foreign corporation to any foreign country or to any possession of the United States in connection with the earnings and profits of such foreign corporation from which such ...
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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