Laws of the State of New York, Volumen21966 |
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Página 1803
... fair market value of such property ; except that if any deduction is allowable under section 245 with respect to ... fair market value ) properly attributable to gross income from sources within the United States , and ( ii ) the ...
... fair market value of such property ; except that if any deduction is allowable under section 245 with respect to ... fair market value ) properly attributable to gross income from sources within the United States , and ( ii ) the ...
Página 1879
... fair market value of the share at the time the option was granted over the option price ( computed as if the option ... fair market value of the stock at any time dur- ing a period of 6 months which includes the time the option is ...
... fair market value of the share at the time the option was granted over the option price ( computed as if the option ... fair market value of the stock at any time dur- ing a period of 6 months which includes the time the option is ...
Página 2024
... value . ( c ) SPECIAL RULES AND DEFINITIONS . - For purposes of this section— ( 1 ) FEDERAL ESTATE TAX . - The term ... fair market value of all such shares and securities exceeds the adjusted basis of such property in the hands of the ...
... value . ( c ) SPECIAL RULES AND DEFINITIONS . - For purposes of this section— ( 1 ) FEDERAL ESTATE TAX . - The term ... fair market value of all such shares and securities exceeds the adjusted basis of such property in the hands of the ...
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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