Laws of the State of New York, Volume 21966 |
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Halaman 1930
... subparagraph ( D ) , for whichever of the fol- lowing taxable years is the later ( not including any taxable year in ... subparagraph ( B ) and if assessment of any deficiency for any taxable year resulting from such election is ...
... subparagraph ( D ) , for whichever of the fol- lowing taxable years is the later ( not including any taxable year in ... subparagraph ( B ) and if assessment of any deficiency for any taxable year resulting from such election is ...
Halaman 2095
... subparagraph ( B ) ; ( D ) of the assets of which taken into account under subparagraph ( C ) as assets constituting the 90 percent of total assets- ( i ) at least 80 percent of the amount of such assets consists of assets described in ...
... subparagraph ( B ) ; ( D ) of the assets of which taken into account under subparagraph ( C ) as assets constituting the 90 percent of total assets- ( i ) at least 80 percent of the amount of such assets consists of assets described in ...
Halaman 2195
... subparagraph which ( but for this subparagraph ) is effective only for the first taxable year ending after 1956 and all succeeding taxable years , such certificate shall be effective for his first taxable year ending after 1955 and all ...
... subparagraph which ( but for this subparagraph ) is effective only for the first taxable year ending after 1956 and all succeeding taxable years , such certificate shall be effective for his first taxable year ending after 1955 and all ...
Isi
PART IV | 1635 |
Receivers etc conducting corporate business 43 Reports 44 Extension of time for filing reports 45 Further requirements as to reports | 1637 |
Payment of tax and penalties 47 Service of process | 1638 |
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Istilah dan frasa umum
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 exemption extent fair market value federal income tax filed fund gain or loss gross income hereby amended included in gross individual interest Internal Revenue Code laws of nineteen 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 received regulations prescribed relating respect sale or exchange Secretary section one hundred shareholder suant subdivision subparagraph subpart subtitle tax imposed taxable income taxable year beginning taxpayer term thereof tion trade or business transfer treated trust United