Laws of the State of New York, Volumen21966 |
Dentro del libro
Resultados 1-3 de 100
Página 1988
... respect to the interest income described in paragraph ( 2 ) . The Secretary or his delegate shall by regulations prescribe the manner of application of subsection ( e ) with respect to cases in which the limitation provided by ...
... respect to the interest income described in paragraph ( 2 ) . The Secretary or his delegate shall by regulations prescribe the manner of application of subsection ( e ) with respect to cases in which the limitation provided by ...
Página 2020
... RESPECT TO GIFT . - For purposes of para- graph ( 1 ) , the amount of gift tax paid with respect to any gift is an amount which bears the same ratio to the amount of gift tax paid under chapter 12 with respect to all gifts made by the ...
... RESPECT TO GIFT . - For purposes of para- graph ( 1 ) , the amount of gift tax paid with respect to any gift is an amount which bears the same ratio to the amount of gift tax paid under chapter 12 with respect to all gifts made by the ...
Página 2042
... respect to a reorgani- zation described in section 368 ( a ) ( 1 ) ( E ) or ( F ) , or ( B ) any property which was acquired by the distributing corpora tion in a distribution with respect to stock acquired by such corpora- tion after ...
... respect to a reorgani- zation described in section 368 ( a ) ( 1 ) ( E ) or ( F ) , or ( B ) any property which was acquired by the distributing corpora tion in a distribution with respect to stock acquired by such corpora- tion after ...
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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