Laws of the State of New York, Volume 21966 - Session laws |
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Page 1595
... period covered by a report under this part is other than the period covered by the report to the United States treasury department , entire net income shall be determined by multiplying the federal taxable income ( as adjusted pursuant ...
... period covered by a report under this part is other than the period covered by the report to the United States treasury department , entire net income shall be determined by multiplying the federal taxable income ( as adjusted pursuant ...
Page 1882
... PERIOD . - In the case of a change from or to a taxable year described in paragraph ( 1 ) — ( i ) if such change results in a short period ( within the mean- ing of section 443 ) of 359 days or more , or of less than 7 days , section ...
... PERIOD . - In the case of a change from or to a taxable year described in paragraph ( 1 ) — ( i ) if such change results in a short period ( within the mean- ing of section 443 ) of 359 days or more , or of less than 7 days , section ...
Page 1883
... period . The tax shall be the same part of the tax computed on the annual basis as the number of months in the short period is of 12 months . ( 2 ) EXCEPTION.— ( A ) COMPUTATION BASED ON 12 - MONTH PERIOD . If the taxpayer applies for ...
... period . The tax shall be the same part of the tax computed on the annual basis as the number of months in the short period is of 12 months . ( 2 ) EXCEPTION.— ( A ) COMPUTATION BASED ON 12 - MONTH PERIOD . If the taxpayer applies for ...
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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