Laws of the State of New York, Volume 21966 - Session laws |
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Page 2049
... held property however acquired there shall be included the period for which such property was held by any other person , if under this chapter such property has , for the purposes of determining gain or loss from a sale or exchange ...
... held property however acquired there shall be included the period for which such property was held by any other person , if under this chapter such property has , for the purposes of determining gain or loss from a sale or exchange ...
Page 2050
... held the stock in the distributing corporation before the receipt of such stock or rights upon such distribution . ( 6 ) In determining the period for which the taxpayer has held stock or securities acquired from a corporation by the ...
... held the stock in the distributing corporation before the receipt of such stock or rights upon such distribution . ( 6 ) In determining the period for which the taxpayer has held stock or securities acquired from a corporation by the ...
Page 2051
... held for more than 6 months , and real property used in the trade or business , held for more than 6 months , which is not ( A ) property of a kind which would properly be includible in the inventory of the taxpayer if on hand at the ...
... held for more than 6 months , and real property used in the trade or business , held for more than 6 months , which is not ( A ) property of a kind which would properly be includible in the inventory of the taxpayer if on hand at the ...
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