Laws of the State of New York, Volumen21966 |
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Página 2087
... allocation , or other property ( except a nonqualified written notice of allocation ) , and which is received by him during the taxable year from an organization described in section 1381 ( a ) ( 1 ) . ( b ) EXCLUSION FROM GROSS INCOME ...
... allocation , or other property ( except a nonqualified written notice of allocation ) , and which is received by him during the taxable year from an organization described in section 1381 ( a ) ( 1 ) . ( b ) EXCLUSION FROM GROSS INCOME ...
Página 2088
... ALLOCATION .—— ( 1 ) DEFINED . - For purposes of this subchapter , the term " qualified written notice of allocation " means- ( A ) a written notice of allocation which may be redeemed in cash at its stated dollar amount at any time ...
... ALLOCATION .—— ( 1 ) DEFINED . - For purposes of this subchapter , the term " qualified written notice of allocation " means- ( A ) a written notice of allocation which may be redeemed in cash at its stated dollar amount at any time ...
Página 2089
... allocation ( other than a written notice of allocation described in paragraph ( 1 ) ( A ) ) . ( d ) NONQUALIFIED WRITTEN NOTICE OF ALLOCATION . - For purposes of this subchapter , the term " nonqualified written notice of allocation ...
... allocation ( other than a written notice of allocation described in paragraph ( 1 ) ( A ) ) . ( d ) NONQUALIFIED WRITTEN NOTICE OF ALLOCATION . - For purposes of this subchapter , the term " nonqualified written notice of allocation ...
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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