Laws of the State of New York, Volume 21966 - Session laws |
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Page 1767
... amount which would otherwise be taken into account in computing such credit shall be reduced by the amount of the amortizable bond premium for the taxable year . ( B ) CORPORATIONS . - In the case of any bond the interest on which is ...
... amount which would otherwise be taken into account in computing such credit shall be reduced by the amount of the amortizable bond premium for the taxable year . ( B ) CORPORATIONS . - In the case of any bond the interest on which is ...
Page 1864
... amount ( other than the normal cost ) paid in after such pension or annuity credits are completely funded or purchased . ( D ) Any amount paid in a taxable year in excess of the amount deductible in such year under the foregoing ...
... amount ( other than the normal cost ) paid in after such pension or annuity credits are completely funded or purchased . ( D ) Any amount paid in a taxable year in excess of the amount deductible in such year under the foregoing ...
Page 1939
... amount specified in section 661 ( a ) is paid , credited , or required to be distributed ( by an estate or trust described in section 661 ) , the sum of the following amounts : ( 1 ) AMOUNTS REQUIRED TO BE DISTRIBUTED CURRENTLY . - The ...
... amount specified in section 661 ( a ) is paid , credited , or required to be distributed ( by an estate or trust described in section 661 ) , the sum of the following amounts : ( 1 ) AMOUNTS REQUIRED TO BE DISTRIBUTED CURRENTLY . - The ...
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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 exempt extent fair market value federal income tax filed fund gain or loss gross income included in gross individual interest Internal Revenue Code 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 regulations prescribed relating respect sale or exchange Secretary section one hundred services and expenses shareholder suant subchapter subdivision subparagraph subpart subtitle tax imposed taxable income taxable year beginning taxpayer term thereof tion trade or business transfer treated trust United