Laws of the State of New York, Volume 21966 - Session laws |
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Page 1771
... ( relating to partially tax - exempt interest ) or under section 922 ( relating to Western Hemisphere trade corporations ) . ( 6 ) COMPUTATION OF DEDUCTION FOR DIVIDENDS RECEIVED , ETC. - The deductions allowed by sections 243 ( relating ...
... ( relating to partially tax - exempt interest ) or under section 922 ( relating to Western Hemisphere trade corporations ) . ( 6 ) COMPUTATION OF DEDUCTION FOR DIVIDENDS RECEIVED , ETC. - The deductions allowed by sections 243 ( relating ...
Page 1909
... ( relating to personal serv- ice contracts ) , of section 543 ( a ) ( 6 ) ( relating to the use of property by shareholders ) , or of section 543 ( a ) ( 4 ) ( relating to copyright royalties ) , if , but only if , the effect is to make ...
... ( relating to personal serv- ice contracts ) , of section 543 ( a ) ( 6 ) ( relating to the use of property by shareholders ) , or of section 543 ( a ) ( 4 ) ( relating to copyright royalties ) , if , but only if , the effect is to make ...
Page 1936
... ( relating to income in respect of decedents ) . ( h ) UNUSED LOSS CARRYOVERS AND EXCESS DEDUCTIONS ON TERMINATION ... ( relating to additional deductions ) . ( 2 ) DEDUCTION FOR PERSONAL EXEMPTION . - No deduction shall be taken under ...
... ( relating to income in respect of decedents ) . ( h ) UNUSED LOSS CARRYOVERS AND EXCESS DEDUCTIONS ON TERMINATION ... ( relating to additional deductions ) . ( 2 ) DEDUCTION FOR PERSONAL EXEMPTION . - No deduction shall be taken under ...
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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