Laws of the State of New York, Volumen21966 |
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Página 1910
... allowed , but in computing such deduction the limitations in section 170 ( b ) ( 1 ) ( A ) and ( B ) shall apply ... allowed . ( 4 ) NET OPERATING LOSS . - The net operating loss deduction provided in section 172 shall not be allowed ...
... allowed , but in computing such deduction the limitations in section 170 ( b ) ( 1 ) ( A ) and ( B ) shall apply ... allowed . ( 4 ) NET OPERATING LOSS . - The net operating loss deduction provided in section 172 shall not be allowed ...
Página 1935
... allowed the credit against tax for taxes imposed by foreign countries and possessions of the United States , to the extent allowed by section 901 , only in respect of so much of the taxes described in such section as is not properly ...
... allowed the credit against tax for taxes imposed by foreign countries and possessions of the United States , to the extent allowed by section 901 , only in respect of so much of the taxes described in such section as is not properly ...
Página 1982
... allowed by section 165 ( c ) ( 2 ) ( relating to losses ) shall be allowed whether or not connected with income from sources within the United States , but only if the profit , if such transaction had resulted in a profit , would be ...
... allowed by section 165 ( c ) ( 2 ) ( relating to losses ) shall be allowed whether or not connected with income from sources within the United States , but only if the profit , if such transaction had resulted in a profit , would be ...
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Términos y frases comunes
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