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Amount withheld .........
Certificate of Residence .......
Services rendered outside the State ..
Services rendered within and without the State.....

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Information at the Source ......

Information concerning dividends ...

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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 .......
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 ........

Prices of Many Representative Issues of
Securities as of January 2nd, 1919 or
December 31, 1918 for the purpose of
Ascertaining Profit or Loss as Provided

by Section 353 of the Law. List of securities..........

.................................

..................

New York State Personal Income Tax Lap.
Text of the Law .......
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 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 (8 353) ...............

Gain and loss .......

...................

Exchange of property ($ 354) ......

Stock of same aggregate par value ..

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.................

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 .....

return

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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 (8 366)

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 (8 367) ......

Individual returns ............

Non-residents
Partnership returns (8 368) ....

Partnerships
Fiduciary returns (§ 369) ...........
Fiduciaries .......................

........................... Returns when accounting period changed (8 370) .....

Change from fiscal year to calendar year ........ Time and place of filing returns (8 371) ...........

Returns due March 15th.

Extensions of time .........
Administration of income tax law ($ 372)

Districts ........
Powers of comptroller (8 373) .......

Incorrect returns ........
Revision and Readjustment of Accounts by Comptroller

(8 374) ...... Revision of return ....

........... Review of Determination of comptroller by certiorari

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

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Penalties (8 376)
When payable ($ 377) ...........

Understatement of tax .....

Overstatement of tax
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 .......
Action for Recovery of taxes ($ 381) ...........

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

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

(3 383) ................................ Secrecy required of official; penalty for violation ( 384) Secrecy of returns ...

Penalties ...........................................

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Contract to assume income tax illegal (8 385) ............

Tax free covenants unlawful ........ ........

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