New York State Personal Income Tax Law: Summary and Text of Law. List of Securities with Values as of January 1, 1919. 1919 Law |
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Page 28
This certi . ficate must be filed with the withholding agent prior to the payment to
the Comptroller of the tax withheld but not later than March 15th following the
calendar year for which the tax was deducted . New certificates are required for
each ...
This certi . ficate must be filed with the withholding agent prior to the payment to
the Comptroller of the tax withheld but not later than March 15th following the
calendar year for which the tax was deducted . New certificates are required for
each ...
Page 33
... the property was purchased or Partnership prior to January 1 , 1919 . In that
case the cost would be considered the fair market value of the property as of that
date . * A dealer inventorying his stock would be governed by the inventory value
.
... the property was purchased or Partnership prior to January 1 , 1919 . In that
case the cost would be considered the fair market value of the property as of that
date . * A dealer inventorying his stock would be governed by the inventory value
.
Page 34
... a sale ; that is the gift when made would create profit or loss to the extent of the
difference between the cost of the property or market value as of January 1 , 1919
, if acquired prior thereto and the market value as of the date the gift is made .
... a sale ; that is the gift when made would create profit or loss to the extent of the
difference between the cost of the property or market value as of January 1 , 1919
, if acquired prior thereto and the market value as of the date the gift is made .
Page 35
The amount of the deduction - is limited , however , to the cost of the security or if
acquired prior to January 1 , 1919 its market value as of that date . In the case of
an estate or beneficiary , the appraised value as of the date of the death of the ...
The amount of the deduction - is limited , however , to the cost of the security or if
acquired prior to January 1 , 1919 its market value as of that date . In the case of
an estate or beneficiary , the appraised value as of the date of the death of the ...
Page 37
The subject of dividends paid in stock of a corporation is necessarily
considerably involved and it would seem of value to those receiving income in
this form to consult , prior to filing the tax return , with the office of the Comptroller
or others ...
The subject of dividends paid in stock of a corporation is necessarily
considerably involved and it would seem of value to those receiving income in
this form to consult , prior to filing the tax return , with the office of the Comptroller
or others ...
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Common terms and phrases
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Popular passages
Page 77 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Page 83 - Any amount paid out for new buildings or for permanent improvements or betterments' made to increase the value of any property or estate; 3.
Page 100 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Page 80 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
Page 92 - Except in the case of taxpayers who are abroad, no such extension shall be for more than six months.
Page 98 - The said sheriff shall thereupon proceed upon the same in all respects, with like effect, and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record, and shall be entitled to the same fees for his services in executing the warrant, to be collected in the same manner.
Page 80 - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...
Page 85 - ... there shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year...
Page 85 - The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212...
Page 82 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence...
Bibliographic information
| Title | New York State Personal Income Tax Law: Summary and Text of Law. List of Securities with Values as of January 1, 1919. 1919 Law |
| Author | Harris, Forbes & Co., New York |
| Contributor | New York (State) |
| Published | 1920 |
| Original from | Harvard University |
| Digitized | 4 Mar 2008 |
| Length | 102 pages |
| Export Citation | BiBTeX EndNote RefMan |