Laws of the State of New York, Volume 21966 - Session laws |
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Page 1942
... taxable year , the trust shall be deemed to have distributed on the last day of such preceding taxable year an additional amount within the meaning of paragraph ( 2 ) of section 661 ( a ) . Such additional amount shall be equal to the ...
... taxable year , the trust shall be deemed to have distributed on the last day of such preceding taxable year an additional amount within the meaning of paragraph ( 2 ) of section 661 ( a ) . Such additional amount shall be equal to the ...
Page 1987
... taxable year may be made or changed at any time before the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter for such taxable year . ( c ) TAXABLE INCOME FOR PURPOSE OF ...
... taxable year may be made or changed at any time before the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter for such taxable year . ( c ) TAXABLE INCOME FOR PURPOSE OF ...
Page 2191
... taxable year ; ( 2 ) in the case of any taxable year beginning after December 31 , 1966 , and before January 1 , 1969 , the tax shall be equal to 5.9 percent of the amount of the self - employment income for such taxable year ; ( 3 ) in ...
... taxable year ; ( 2 ) in the case of any taxable year beginning after December 31 , 1966 , and before January 1 , 1969 , the tax shall be equal to 5.9 percent of the amount of the self - employment income for such taxable year ; ( 3 ) 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