Laws of the State of New York, Volume 21966 - Session laws |
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Page 2021
... suant to section 171 ( a ) ( 2 ) , and in the case of any other bond ( as defined in section 171 ( d ) ) to the extent of the deductions allowable pur- suant to section 171 ( a ) ( 1 ) with respect thereto ; ( 6 ) in the case of any ...
... suant to section 171 ( a ) ( 2 ) , and in the case of any other bond ( as defined in section 171 ( d ) ) to the extent of the deductions allowable pur- suant to section 171 ( a ) ( 1 ) with respect thereto ; ( 6 ) in the case of any ...
Page 2211
... suant to paragraph ( 1 ) of this subsection is terminated in its entirety ( A ) by a notice of termination filed by the domestic corporation pur- suant to paragraph ( 3 ) , or ( B ) by a notice of termination given by the Secretary or ...
... suant to paragraph ( 1 ) of this subsection is terminated in its entirety ( A ) by a notice of termination filed by the domestic corporation pur- suant to paragraph ( 3 ) , or ( B ) by a notice of termination given by the Secretary or ...
Page 2244
... suant to section one hundred sixty - seven of the internal revenue code , having a situs in the city and used in the taxpayer's trade or business , the construction , reconstruction , erection or improve- ment of which , in the case of ...
... suant to section one hundred sixty - seven of the internal revenue code , having a situs in the city and used in the taxpayer's trade or business , the construction , reconstruction , erection or improve- ment of which , in the case 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