Laws of the State of New York, Volume 21966 |
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Halaman 1913
... dividends ( as defined in subsection ( d ) ) for the purpose of determining the personal filing of claim for refund ... DIVIDENDS.โ ( 1 ) DEFINITION . For purposes of this section , the term " deficiency dividends " means the amount of ...
... dividends ( as defined in subsection ( d ) ) for the purpose of determining the personal filing of claim for refund ... DIVIDENDS.โ ( 1 ) DEFINITION . For purposes of this section , the term " deficiency dividends " means the amount of ...
Halaman 1920
... DIVIDENDS PAID DEFINITION OF DEDUCTION FOR DIVIDENDS PAID . ( a ) GENERAL RULE . โ The deduction for dividends paid shall be the sum ofโ ( 1 ) the dividends paid during the taxable year , ( 2 ) the consent dividends for the taxable year ...
... DIVIDENDS PAID DEFINITION OF DEDUCTION FOR DIVIDENDS PAID . ( a ) GENERAL RULE . โ The deduction for dividends paid shall be the sum ofโ ( 1 ) the dividends paid during the taxable year , ( 2 ) the consent dividends for the taxable year ...
Halaman 1922
... dividends paid or an excess of such deduction for dividends paid over such taxable income , and the amount of each such excess . ( 3 ) If there is an excess of such deductions for dividends paid over such taxable income for the first ...
... dividends paid or an excess of such deduction for dividends paid over such taxable income , and the amount of each such excess . ( 3 ) If there is an excess of such deductions for dividends paid over such taxable income for the first ...
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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