Laws of the State of New York, Volumen21966 |
Dentro del libro
Resultados 1-3 de 93
Página 1941
... preceding taxable year " does not include any taxable year of the trust to which this part does apply . In the case of a preceding taxable year with respect to which a trust qualifies ( without regard to this subpart ) under the ...
... preceding taxable year " does not include any taxable year of the trust to which this part does apply . In the case of a preceding taxable year with respect to which a trust qualifies ( without regard to this subpart ) under the ...
Página 1942
... preceding taxable year , and such portion of such accumulation distribution is not less than the undistributed net income for such preceding taxable year , the trust shall be deemed to have distributed on the last day of such preceding ...
... preceding taxable year , and such portion of such accumulation distribution is not less than the undistributed net income for such preceding taxable year , the trust shall be deemed to have distributed on the last day of such preceding ...
Página 1943
... preceding taxable year which would not have been payable by the trust for such preceding taxable year had the trust in fact made distributions to such beneficiaries at the times and in the amounts specified in section 666 . SEC . 669 ...
... preceding taxable year which would not have been payable by the trust for such preceding taxable year had the trust in fact made distributions to such beneficiaries at the times and in the amounts specified in section 666 . SEC . 669 ...
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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