Laws of the State of New York, Volume 21966 - Session laws |
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Page 1920
... determined under section 301 ( f ) ( 3 ) , and ( C ) paragraph ( 7 ) did not apply in respect of such distribution ... determined by reference to the basis of such stock ) is sold or exchanged . SEC . 557 . INCOME NOT PLACED ON ANNUAL ...
... determined under section 301 ( f ) ( 3 ) , and ( C ) paragraph ( 7 ) did not apply in respect of such distribution ... determined by reference to the basis of such stock ) is sold or exchanged . SEC . 557 . INCOME NOT PLACED ON ANNUAL ...
Page 2017
... determined under section 1001 , shall be recognized . PART II - BASIS RULES OF GENERAL APPLICATION SEC . 1011. ADJUSTED BASIS FOR DETERMINING GAIN OR LOSS . The adjusted basis for determining the gain or loss from the sale or other ...
... determined under section 1001 , shall be recognized . PART II - BASIS RULES OF GENERAL APPLICATION SEC . 1011. ADJUSTED BASIS FOR DETERMINING GAIN OR LOSS . The adjusted basis for determining the gain or loss from the sale or other ...
Page 2082
... determined under sub- section ( c ) ) . ( c ) DETERMINATION OF SHAREHOLDER'S PORTION.- ( 1 ) IN GENERAL . - For purposes of this section , a shareholder's portion of the net operating loss of an electing small business corporation is ...
... determined under sub- section ( c ) ) . ( c ) DETERMINATION OF SHAREHOLDER'S PORTION.- ( 1 ) IN GENERAL . - For purposes of this section , a shareholder's portion of the net operating loss of an electing small business corporation is ...
Contents
PART IV | 1635 |
Receivers etc conducting corporate business 43 Reports 44 Extension of time for filing reports 45 Further requirements as to reports | 1637 |
Payment of tax and penalties 47 Service of process | 1638 |
30 other sections not shown
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Common terms and phrases
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 exemption extent fair market value federal income tax filed fund gain or loss gross income hereby amended included in gross individual interest Internal Revenue Code laws of nineteen 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 received regulations prescribed relating respect sale or exchange Secretary section one hundred shareholder suant subdivision subparagraph subpart subtitle tax imposed taxable income taxable year beginning taxpayer term thereof tion trade or business transfer treated trust United