Taxation of Corporations and Personal Income in New York, Volume 2Boyd Press, 1922 - Corporations |
From inside the book
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Page 8
... rent , salaries , wages , premiums , annuities , compensations , remunerations , emoluments or other fixed or determinable annual or periodical gains , profits and income taxable under this article , " shall make return of complete ...
... rent , salaries , wages , premiums , annuities , compensations , remunerations , emoluments or other fixed or determinable annual or periodical gains , profits and income taxable under this article , " shall make return of complete ...
Page 20
... rent , salaries , wages , premiums , annuities , compensations , remunerations , emoluments or other fixed or determinable annual or periodical gains , profits and income taxable under this article . ยง 351. Imposition of income tax ...
... rent , salaries , wages , premiums , annuities , compensations , remunerations , emoluments or other fixed or determinable annual or periodical gains , profits and income taxable under this article . ยง 351. Imposition of income tax ...
Page 25
... rent , dividends , securi- ties , or the transaction of any business carried on for gain or profit , or gains or profits and income derived from any source whatever , including gains or profits or income derived through estates or ...
... rent , dividends , securi- ties , or the transaction of any business carried on for gain or profit , or gains or profits and income derived from any source whatever , including gains or profits or income derived through estates or ...
Page 28
... rentals or other payments re- quired to be made as a condition to the continued use or possession , for purposes of the trade or business , of prop- erty to which the taxpayer has not taken or is not tak- ing title or in which he has no ...
... rentals or other payments re- quired to be made as a condition to the continued use or possession , for purposes of the trade or business , of prop- erty to which the taxpayer has not taken or is not tak- ing title or in which he has no ...
Page 29
... rent , or any similar item of taxable income , is not an allowable deduction , unless the income which such item represents has been included as income by the tax- payer in a return rendered under this article . ( As amended by chapter ...
... rent , or any similar item of taxable income , is not an allowable deduction , unless the income which such item represents has been included as income by the tax- payer in a return rendered under this article . ( As amended by chapter ...
Other editions - View all
The Taxation of Corporations and Personal Income in New York (Classic Reprint) Henry Montefiore Powell No preview available - 2018 |
Common terms and phrases
accounting period accrued administration allowable deductions amended by chapter apply article 91 assessed basis beneficiary bonds calendar capital assets cash centum certiorari claim compensation Comptroller computed corporation cost court decedent December 31 deducting and withholding depreciation determining gain distributive share dividends earned employee entitled estate or trust estates and trusts ex rel exchange executor expenses fair market value federal law fiduciary file a return fiscal gain or loss gross income included income derived Income Tax Bureau Income Tax Law individual inheritance taxes interest inventory Item Massachusetts net income non-resident partner partnership payment penalties personal exemption personal property personal service profits purchase real property regulations rent resident return of income return on form salaries sales price section 359 securities sources statute stockholders subdivision subject to tax Tax Commission tax due taxable income taxpayer thereof tion trade trust instrument withholding agent York State Income