Laws of the State of New York, Volumen21966 |
Dentro del libro
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Página 1769
... loss carryover to each of the 7 taxable years following the taxable year of such loss . ( D ) In the case of a taxpayer which has a foreign expropriation loss ( as defined in subsection ( k ) ) for any taxable year ending after December ...
... loss carryover to each of the 7 taxable years following the taxable year of such loss . ( D ) In the case of a taxpayer which has a foreign expropriation loss ( as defined in subsection ( k ) ) for any taxable year ending after December ...
Página 2047
... LOSS CARRYOVER . ( a ) CORPORATIONS .—— ( 1 ) IN GENERAL . - If for any taxable year a corporation has a net capi- tal loss , the amount thereof shall be a short - term capital loss- ( A ) in each of the 5 succeeding taxable years , or ...
... LOSS CARRYOVER . ( a ) CORPORATIONS .—— ( 1 ) IN GENERAL . - If for any taxable year a corporation has a net capi- tal loss , the amount thereof shall be a short - term capital loss- ( A ) in each of the 5 succeeding taxable years , or ...
Página 2058
... loss from the sale or exchange of property which is not a capital asset . For purposes of section 172 ( relating to the net operating loss deduction ) any amount of loss treated by reason of this section as a loss from the sale or ...
... loss from the sale or exchange of property which is not a capital asset . For purposes of section 172 ( relating to the net operating loss deduction ) any amount of loss treated by reason of this section as a loss from the sale or ...
Contenido
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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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