Laws of the State of New York, Volume 21966 - Session laws |
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Page 1829
... Subsection ( a ) ( 1 ) shall not apply to a sale of stock of a corporation ( other than a sale to the issuing corporation ) if such corporation ( hereinafter in this subsection referred to as " consenting corporation " ) consents ( at ...
... Subsection ( a ) ( 1 ) shall not apply to a sale of stock of a corporation ( other than a sale to the issuing corporation ) if such corporation ( hereinafter in this subsection referred to as " consenting corporation " ) consents ( at ...
Page 2041
... subsection shall not apply to any distribution by a corporation which has made any distribution pursuant to subsection ( b ) . ( 5 ) DISTRIBUTIONS INVOLVING GIFT OR COMPENSATION .-- In the case of a distribution to which paragraph ( 1 ) ...
... subsection shall not apply to any distribution by a corporation which has made any distribution pursuant to subsection ( b ) . ( 5 ) DISTRIBUTIONS INVOLVING GIFT OR COMPENSATION .-- In the case of a distribution to which paragraph ( 1 ) ...
Page 2100
... subsection ( a ) applies , then the net increase in tax ( as defined in subsection ( b ) ( 2 ) ) shall be redetermined . ( 2 ) EFFECT OF INCREASE . If the redetermination described in para- graph ( 1 ) ( B ) results in an increase in ...
... subsection ( a ) applies , then the net increase in tax ( as defined in subsection ( b ) ( 2 ) ) shall be redetermined . ( 2 ) EFFECT OF INCREASE . If the redetermination described in para- graph ( 1 ) ( B ) results in an increase in ...
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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