Laws of the State of New York, Volumen21966 |
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Resultados 1-3 de 75
Página 1956
... partnership ) or section 742 ( relating to transfers of partnership interests ) - ( 1 ) increased by the sum of his distributive share for the taxable year and prior taxable years of- ( A ) taxable income of the partnership as ...
... partnership ) or section 742 ( relating to transfers of partnership interests ) - ( 1 ) increased by the sum of his distributive share for the taxable year and prior taxable years of- ( A ) taxable income of the partnership as ...
Página 1958
... PARTNERSHIP . - In the case of a division of a partnership into two or more partnerships , the resulting partnerships ( other than any resulting partnership the members of which had an interest of 50 percent or less in the capital and ...
... PARTNERSHIP . - In the case of a division of a partnership into two or more partnerships , the resulting partnerships ( other than any resulting partnership the members of which had an interest of 50 percent or less in the capital and ...
Página 1961
... PARTNERSHIP PROPERTY . ( a ) GENERAL RULE . - The basis of partnership property shall not be ad- justed as the result of a transfer of an interest in a partnership by sale or exchange or on the death of a partner unless the election ...
... PARTNERSHIP PROPERTY . ( a ) GENERAL RULE . - The basis of partnership property shall not be ad- justed as the result of a transfer of an interest in a partnership by sale or exchange or on the death of a partner unless the election ...
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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