Laws of the State of New York, Volume 21966 - Session laws |
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Page 1815
... distribution was made . Except as otherwise provided in this subtitle , every distribution is made out of earnings and pronts to the extent thereof , and from the most recently accumulated earnings and profits . To the extent that any ...
... distribution was made . Except as otherwise provided in this subtitle , every distribution is made out of earnings and pronts to the extent thereof , and from the most recently accumulated earnings and profits . To the extent that any ...
Page 1942
... distribution and without regard to any accumulation dis- tribution determined for any succeeding taxable year . ( c ) PRO RATA PORTION OF TAXES DEEMED DISTRIBUTED . — If any portion of an accumulation distribution for any taxable year ...
... distribution and without regard to any accumulation dis- tribution determined for any succeeding taxable year . ( c ) PRO RATA PORTION OF TAXES DEEMED DISTRIBUTED . — If any portion of an accumulation distribution for any taxable year ...
Page 2043
... distribution are necessary or appropri- ate to effectuate the policies of such Act , then paragraph ( 1 ) shall not apply with respect to such distribution . ( d ) DISTRIBUTIONS TO AVOID FEDERAL INCOME TAX.- ( 1 ) PROHIBITED PROPERTY ...
... distribution are necessary or appropri- ate to effectuate the policies of such Act , then paragraph ( 1 ) shall not apply with respect to such distribution . ( d ) DISTRIBUTIONS TO AVOID FEDERAL INCOME TAX.- ( 1 ) PROHIBITED PROPERTY ...
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