Laws of the State of New York, Volume 21966 - Session laws |
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Page 1850
... SUBCHAPTER . ( a ) TAXABLE YEARS AFFECTED . Any provision of this subchapter the applicability of which is stated in terms of a specific date shall apply with respect to taxable years ending after such date . Each provision shall , in ...
... SUBCHAPTER . ( a ) TAXABLE YEARS AFFECTED . Any provision of this subchapter the applicability of which is stated in terms of a specific date shall apply with respect to taxable years ending after such date . Each provision shall , in ...
Page 1998
... subsection ( b ) ) be taxed under subchapter L of this chapter if such income were the income of a domestic insurance corporation . This section shall apply only in the case of a controlled foreign corporation which receives , during ...
... subsection ( b ) ) be taxed under subchapter L of this chapter if such income were the income of a domestic insurance corporation . This section shall apply only in the case of a controlled foreign corporation which receives , during ...
Page 2080
... subchapter and before the day of such election . ( d ) YEARS FOR WHICH EFFECTIVE . - An election under subsection ( a ) shall be effective for the taxable year of the corporation for which it is made and for all succeeding taxable years ...
... subchapter and before the day of such election . ( d ) YEARS FOR WHICH EFFECTIVE . - An election under subsection ( a ) shall be effective for the taxable year of the corporation for which it is made and for all succeeding taxable years ...
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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