Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled "An Act in Relation to Taxation, Constituting Chapter Sixty of the Consolidated Laws," with All Amendments to the End of the Legislative Session of 1922Baker, Voorhis & Company and M. Bender & Company, 1921 - 314 halaman |
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Halaman 4
... taxation for state , county or local purposes . 4. " Tax district " as used in this chapter , means unless other- wise herein provided a city or town of this state . 5. " County treasurer " includes any officer performing the duties ...
... taxation for state , county or local purposes . 4. " Tax district " as used in this chapter , means unless other- wise herein provided a city or town of this state . 5. " County treasurer " includes any officer performing the duties ...
Halaman 9
... district established under the provisions of the town law . ( Subd . 11 thus am'd by L. 1916 , chap . 412 ; L. 1917 , chap . 42 ; L. 1921 , ch . 168 , in effect April 8 , 1921. ) 12. All vessels registered at any port in this state and ...
... district established under the provisions of the town law . ( Subd . 11 thus am'd by L. 1916 , chap . 412 ; L. 1917 , chap . 42 ; L. 1921 , ch . 168 , in effect April 8 , 1921. ) 12. All vessels registered at any port in this state and ...
Halaman 12
... taxation . The legislative body of a county , or the legislative body of a city with the approval of the board of estimate and appor- tionment , if there be one in such city , or the governing board of a town , village or school district ...
... taxation . The legislative body of a county , or the legislative body of a city with the approval of the board of estimate and appor- tionment , if there be one in such city , or the governing board of a town , village or school district ...
Halaman 13
... taxes imposed upon the property leased , shall be assessed to the lessee or occupant in the tax district where the land is situated . ( Thus am'd by L. 1916 , chap . 323 , in effect Apr. 26 , 1916. ) § 6. The assessment of real and ...
... taxes imposed upon the property leased , shall be assessed to the lessee or occupant in the tax district where the land is situated . ( Thus am'd by L. 1916 , chap . 323 , in effect Apr. 26 , 1916. ) § 6. The assessment of real and ...
Halaman 14
... taxation of property of residents . Every person shall be taxed in the tax district where he resides when the assessment for taxation is made , for all personal property owned by him , or under his control as agent , trustee , guardian ...
... taxation of property of residents . Every person shall be taxed in the tax district where he resides when the assessment for taxation is made , for all personal property owned by him , or under his control as agent , trustee , guardian ...
Edisi yang lain - Lihat semua
Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled an ACT ... New York,John T Fitzpatrick Pratinjau tidak tersedia - 2016 |
Istilah dan frasa umum
Added Added by L am'd am'd by L amount of tax application assessment-roll assessors bank or banking banking associations board of supervisors canceled capital stock centum certificate chap chapter charge clerk collection of taxes collector commissioners comptroller county treasurer court decedent deducted deemed determination duties effect Apr effect July entire net income entitled expenses filed fiscal franchise tax hundred dollars interest thereon joint stock company levied liable lien ment mortgage nineteen hundred nonresident notice owner paid parcel payable payment penalty person or corporation personal property prescribed purposes pursuant real estate real property receipt recording officer redeem redemption refund resident section one hundred section two hundred shares of stock special franchise specified statement subdivision surrogate tax commission tax district tax imposed tax sale tax-roll taxable taxpayer thereof thereto thousand dollars tion town trust unpaid taxes village warrant
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Halaman 267 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Halaman 245 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer...
Halaman 190 - ... are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall be imposed upon...
Halaman 258 - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the...
Halaman 164 - A tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law from taxation on real or personal property, in the following cases : 1. When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.
Halaman 245 - Whenever In the opinion of the Commissioner the use of Inventories is necessary in order clearly to determine the Income of any taxpayer, Inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice In the trade or business and as most clearly reflecting the Income.
Halaman 235 - paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212 or 232. The deductions and credits provided for in this title shall be taken for the taxable year in which "paid or accrued
Halaman 243 - That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition of property...
Halaman 218 - ... true or real full name or names of the person or persons conducting or transacting the same, with the postoffice address or addresses of said person or persons...
Halaman 225 - ... constitute a part of the proceedings upon which the determination of the court shall be made. The court may reverse or affirm, wholly or partly, or may modify the decision brought up for review.