Laws of the State of New York, Volume 21966 - Session laws |
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Page 1805
... apply if the redemption is in complete redemption of all of the stock of the corporation owned by the shareholder . ( 4 ) STOCK ISSUED BY RAILROAD CORPORATIONS IN CERTAIN REORGANIZA- TIONS . - Subsection ( a ) shall apply if the ...
... apply if the redemption is in complete redemption of all of the stock of the corporation owned by the shareholder . ( 4 ) STOCK ISSUED BY RAILROAD CORPORATIONS IN CERTAIN REORGANIZA- TIONS . - Subsection ( a ) shall apply if the ...
Page 1932
... apply only with respect to the amount of such expenditures which , but for this section , would not be allowable as a deduction for the taxable year . This section shall not apply to expenditures for the acquisition or improvement of ...
... apply only with respect to the amount of such expenditures which , but for this section , would not be allowable as a deduction for the taxable year . This section shall not apply to expenditures for the acquisition or improvement of ...
Page 2043
... apply with respect to such distribution . ( d ) DISTRIBUTIONS TO AVOID FEDERAL INCOME TAX.- ( 1 ) PROHIBITED PROPERTY . - Subsection ( a ) shall not apply to a dis- tribution if , in connection with such distribution , the distributing ...
... apply with respect to such distribution . ( d ) DISTRIBUTIONS TO AVOID FEDERAL INCOME TAX.- ( 1 ) PROHIBITED PROPERTY . - Subsection ( a ) shall not apply to a dis- tribution if , in connection with such distribution , the distributing ...
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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