Laws of the State of New York, Volume 21966 - Session laws |
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Page 1929
... regulations prescribed by the Secretary or his dele- gate , be included as a part of an aggregation in accordance with para- graphs ( 1 ) and ( 3 ) , but the provisions of paragraph ( 4 ) shall not apply with respect to such separate ...
... regulations prescribed by the Secretary or his dele- gate , be included as a part of an aggregation in accordance with para- graphs ( 1 ) and ( 3 ) , but the provisions of paragraph ( 4 ) shall not apply with respect to such separate ...
Page 2013
... prescribed by the Secretary or his delegate by regulations , be treated , for purposes of this chapter , as having been made for , and received in , the taxable year of the United States shareholder for which such shareholder applied ...
... prescribed by the Secretary or his delegate by regulations , be treated , for purposes of this chapter , as having been made for , and received in , the taxable year of the United States shareholder for which such shareholder applied ...
Page 2032
... regulations prescribed by the Secretary or his delegate , subsections ( b ) , ( c ) , and ( d ) of this section shall not apply to the reacquisition of such property and , for purposes of applying sections 121 and 1034 , the resale of ...
... regulations prescribed by the Secretary or his delegate , subsections ( b ) , ( c ) , and ( d ) of this section shall not apply to the reacquisition of such property and , for purposes of applying sections 121 and 1034 , the resale of ...
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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