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38 Deferred payment sales of real estate not on installment plan.
39 Isolated installment transactions..
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75 Dividends and interest from federal land bank and national farm loan associa-
tion..
76 Dividends from federal reserve banks.
77 Income of foreign consular officers..
78 Compensation received from the United States.
79 Income accruing prior to January 1, 1919...
80 Subtraction for redemption of trading stamps.
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Gross Income Defined — Basis For Determining Gain or Loss
91 Basis for determining gain or loss from sale, gift or other disposition...
92 Fair market value January 1, 1919...
93 Sale of property acquired by gift or bequest.
94 Exchange of property.....
95 Determination of gain or loss from exchange of property.
96 Exchange for different kinds of property.
97 Exchange of property and stock. ...
98 Exchange of stock for other stock of no greater par value..
99 Determination of gain or loss from subsequent sale..
100 Exchange of stock for other stock of greater par value..
101 Readjustment of partnership interests.
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unishown-
174 Capital sum recoverable through depreciation allowance.
175 Method of computing depreciation allowance..
176 Modification of method of computing depreciation.
177 Depreciation of patent or copyright....
178 Depreciation of drawings and models.
179 Charging off depreciation..
180 Closing depreciation account..
181 Depreciation in the case of farmers..
190 Depletion of mines, oil and gas wells, natural deposits and timber.....
Deductions Allowed· - Charitable Contributions
201 Charitable contributions. ...
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202 Definition of religious, charitable, scientific and educational corporations
and associations...
Personal Exemptions
205 Personal exemption of resident individual.
206 Personal exemption of head of family.
207 Personal exemption of married person
208 Exemption for dependents...
209 Date determining exemption.
210 Personal exemption of officer or employee of the United States.
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232 Taxation of partners in partnership with fiscal year ending in 1919..
233 Charitable contributions by partnerships..
Estates and Trusts
240 Fiduciary..
241 Fiduciary distinguished from agent. . . . .
242 Classification of income of estates and trusts.
243 Resident and nonresident estates and trusts distinguished.
244 Income of estates and trusts taxed to fiduciary
245 Income of estates and trusts taxed to beneficiaries.
246 Fiduciary returns....
247 Tax returns for beneficiaries.
248 Return by guardian or committee.
249 Returns where more than one trust.
250 Return by receiver.....
251 Computation of income of estates and trusts.
252 Losses and gains from the sales by fiduciaries of property included in the
original trust or estate. ...
254 Deductions allowed estates and trusts.
253 Decedent's estate during administration.
255 Liability for payment of the tax..
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Withholding at Source
261 Deducting and withholding tax at source.
262 Deducting and withholding in 1919...
263 Fixed or determinable annual or periodical income.
264 Year, for purposes of deducting and withholding..
265 Income not subject to deducting and withholding.
266 Income of a nonresident for services performed partly within and partly
without the state.....
267 Form of residence certificate.
268 Renewal of residence certificates.
269 Deducting and withholding where residence is established..
270 Return of tax withheld.....
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79
281 Who shall make returns of information.
282 Return of information where no actual withholding..
283 No return of information where there has been actual withholding.
284 Return of information for payments in 1919.....
285 What is included in calculating $1,000 for the purpose of reporting informa-
tion......
286 Returns of information as to payments for personal service.
287 Return of information as to payments of interest on registered bonds.
288 Return of information as to payment of dividends . .
289 Payments of which no return of information is required...
290 Information as to actual owner....
415 Definition of "business carried on " within the state.
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416 Sale of stocks, bonds and other securities.
417 Sale of property other than securities..
418 Rents and royalties....
419 Interest and dividends..
Deductions allowed
431 Allowable deductions..
432 Business expenses..
433 Taxes.
434 Interest..
435 Losses...
Apportionment of income from sources within and without the State of
New York
451 Earnings of salesmen..
452 Salaries and wages of nonresident employees and officers.
453 Wages of nonresident seamen..
454 Income from vessels....
455 Business carried on wholly within the State.
456 Business carried on wholly without the State.
457 Apportionment of business income from business carried on both within and
without the State..
470 Alternative basis of apportionment..
Allowance of deductions and credit
481 Allowance of deductions to a nonresident...
482 Allowance of credit for taxes.....
483 Conditions of allowance of credit..
484 Redetermination of tax when credit proves incorrect
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