Laws of the State of New York, Volume 21966 - Session laws |
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Page 1746
... taxpayer begins , has no gross income and is not the dependent of another taxpayer . ( c ) ADDITIONAL EXEMPTION FOR TAXPAYER OR SPOUSE AGED 65 OR MORE.- ( 1 ) FOR TAXPAYER . — An additional exemption of $ 600 for the taxpayer if he has ...
... taxpayer begins , has no gross income and is not the dependent of another taxpayer . ( c ) ADDITIONAL EXEMPTION FOR TAXPAYER OR SPOUSE AGED 65 OR MORE.- ( 1 ) FOR TAXPAYER . — An additional exemption of $ 600 for the taxpayer if he has ...
Page 1747
... taxpayer . ( 4 ) STUDENT AND EDUCATIONAL INSTITUTION DEFINED . - For purposes of paragraph ( 1 ) ( B ) ( ii ) , the term " student " means an individual who dur- ing each of 5 calendar months during the calendar year in which the ...
... taxpayer . ( 4 ) STUDENT AND EDUCATIONAL INSTITUTION DEFINED . - For purposes of paragraph ( 1 ) ( B ) ( ii ) , the term " student " means an individual who dur- ing each of 5 calendar months during the calendar year in which the ...
Page 2056
... taxpayer having subdivided such tract for purposes of sale or because of any activity incident to such subdivision or sale , if ( 1 ) such tract , or any lot or parcel thereof , had not previously been held by such taxpayer primarily ...
... taxpayer having subdivided such tract for purposes of sale or because of any activity incident to such subdivision or sale , if ( 1 ) such tract , or any lot or parcel thereof , had not previously been held by such taxpayer primarily ...
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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