...state, but shall not include * * * dividends from corporations, except to the extent to which the same shall be a part of income from any business, trade,...carried on in this state subject to taxation under this article." I do not believe that the nonresident stockholder in a personal service corporation comes...

...interest-bearing obligations or dividends from corporations, except to the extent to which the same shall be a part of income from any business, trade,...carried on in this state subject to taxation under this article." The comptroller has issued liberal regulations lo cover cases in which gross income and expenses...

...indebtedness, is not taxable to a nonresident except to the extent to which the same shall be a part of the income from any business, trade, profession or occupation carried on in this State. Fairly liberal exemptions are allowed individuals. If single or if married and not living with husband...

...Neither does it include annuities, interest on bank deposits, bonds, notes or other interest-bearing obligations, and dividends from corporations, except...in this State subject to taxation under this law. § 359, subd. 3. 42. What items may a resident deduct from " gross income " to ascertain "net income"...

...interestbearing obligations or dividends from corporations, except to the extent to which the same shall be a part of income from any business, trade,...carried on in this state subject to taxation under this article. § 360. Deductions. In computing net income there snail be allowed as deductions : 1. All...

...dividends from corporations, except to the extent to which the same shall be a part of the taxable income from any business, trade, profession or occupation carried on in this State. (Tax Law, sections 351 and 359.) (See article 415.) GROSS INCOME DEFINED ART. 411. Gross income —...

...interestbearing obligations or dividends from corporations, except to the extent to which the same shall be a part of income from any business, trade,...carried on in this state subject to taxation under this article." This provision is not so conditioned as probably to benefit non-residents to a degree corresponding...

...interest-bearing obligations or dividends from corporations, except to the extent to which the same shall be a part of income from any business, trade,...carried on in this state subject to taxation under this article." In § 360 provision is made for deducting in the computation of net income expenses, taxes,...

...notes or other interest bearing obligations or dividends from corporations, except to the extent to which such income shall be a part of income from any...business, trade, profession or occupation carried on in the State and subject to taxation under the Personal Income Tax Law of the State. In determining the...

...nonresidents front within the State, are not subject to the tax, except to the extent to which the same is a part of income from any business, trade, profession or occupation carried on in the State. Nonresidents are allowed the same deductions as residents, if and to the extent that such...