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Amount withheld
Certificate of Residence
Services rendered outside the State

Services rendered within and without the State.....
Information at the Source ....

Information concerning dividends
General ...

Return of Income of resident
Return of Income of non-resident
Method of accounting
Separate returns
Advantage of filing separate returns
Calendar or fiscal year
Returns to be made on or before March 15th..
Where filed
Extension of Time
Payment of tax
Audit of return
Exemption of certain personal property from tax....
Profit and loss in case of individual or partnership
Profit and loss in disposing of a gift
Profit and loss in case of an estate or beneficiary of

an estate

688 3 8 ल ल ल ल ल ल ल ल ल ल ल ल ल ल ल ल

Losses

Security becoming worthless
Abolition of tax-free covenants
Dividends received by a resident
Dividends received by a non-resident of the State
Coupons
Resident taxpayer
Power of the Comptroller and Penalties

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District Offices of the New York State

Income Tax Bureau

and The District Directors

List of offices

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Definitions ($ 350)

Comptroller
Taxpayer
Military or Naval forces of the United States
Taxable year
Fiscal year
Fiduciary
Paid or accrued
Received or accrued
Resident
Dividend
Foreign country
United States

Withholding agent
Imposition of Income Tax ($ 351)

Residents
Rates of tax
Non-residents

72 72 73 73 73 73 73 73 73 73 74 74 74 74

74 74 74 75

75

Exemption of certain personal property from taxation

(8352)
Property subject to Income Tax not subject to per-

sonal property tax Ascertainment of Gain and Loss (§ 353)

Gain and loss

Exchange of property (8 354)

Stock of same aggregate par value

76 76

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81 81

Deductions (§ 360)

Deductions
Business expenses
Interest on indebtedness
Taxes
Losses in business
Losses in transactions entered into for profit
Losses from fire, etc.
Bad debts
Wear and tear
Depletion of mines, etc.
Contributions to charitable organizations
Deductions of non-residents

8 8. 8 8 8. 81

8 8.

81 8

8

8 8

Items not deductible ($ 361)...
Exemptions ($ 362)

Personal exemptions
Dependents

Taxpayer receiving salary from the United States Credit for taxes in case of taxpayers other than residents

of the State ($ 363) Non-residents

85 85

86 86 87 87

Partnerships (8 364)

Partners liable individually
Estates and Trusts (8 365)..

Fiduciary to make return
Fiduciary to pay tax

Beneficiary to pay tax
Information and Payment at Source (§ 366)....

Deduction at the source
Information at the source
Payment at the source
Credit for payment at the source

Payment by recipient of income
Taxpayers' Returns ($ 367)

Individual returns
Non-residents

88 88 88

89

89 89

89 89 90

90 90

Partnership returns ($ 368)

Partnerships .. Fiduciary returns ($ 369)

Fiduciaries

90 90

91 91

92

92

92

93 93

Returns when accounting period changed (§ 370)

Change from fiscal year to calendar year Time and place of filing returns (§ 371)

Returns due March 15th

Extensions of time
Administration of income tax law (§ 372)

Districts
Powers of comptroller (373)

Incorrect returns
Revision and Readjustment of Accounts by Comptroller

(§ 374)

Revision of return
Review of Determination of comptroller by certiorari

93 93

93 93

and regulations as to writ ($ 375) Must be made within 30 days

94 94

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Notice of assessment ($ 378)
Collection of taxes; penalties and interest ($ 379)

Failure to pay tax
Warrant for the collection of taxes (8 380)

Warrant to issue for taxes unpaid 60 days

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Action for Recovery of taxes (§ 381)

Attorney-general may bring action Distribution of the income tax (8 382)

Comptroller to retain $250,000 for refunds Comptroller to make regulations and to collect facts

(8 383) Secrecy required of official; penalty for violation (§ 384)

Secrecy of returns

Penalties

10

Contract to assume income tax illegal (8 385)

Tax free covenants unlawful

10

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