Laws of the State of New York, Volume 21966 - Session laws |
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Page 1808
... treated as in control of such other corporation . ( 2 ) CONSTRUCTIVE OWNERSHIP . - Section 318 ( a ) ( relating to the constructive ownership of stock ) shall apply for purposes of determining control under paragraph ( 1 ) . For ...
... treated as in control of such other corporation . ( 2 ) CONSTRUCTIVE OWNERSHIP . - Section 318 ( a ) ( relating to the constructive ownership of stock ) shall apply for purposes of determining control under paragraph ( 1 ) . For ...
Page 1870
... treated as having paid the amount paid by such domestic corporation which is equivalent to the tax imposed by section 3101 . ( c ) TERMINATION OF STATUS AS DEEMED EMPLOYEE NOT TO BE TREATED AS SEPARATION FROM SERVICE FOR PURPOSES OF ...
... treated as having paid the amount paid by such domestic corporation which is equivalent to the tax imposed by section 3101 . ( c ) TERMINATION OF STATUS AS DEEMED EMPLOYEE NOT TO BE TREATED AS SEPARATION FROM SERVICE FOR PURPOSES OF ...
Page 2058
... treated by reason of this section as a loss from the sale or exchange of property which is not a capital asset shall be treated as attributable to a trade or business of the taxpayer . SEC . 1243. LOSS OF SMALL BUSINESS INVESTMENT ...
... treated by reason of this section as a loss from the sale or exchange of property which is not a capital asset shall be treated as attributable to a trade or business of the taxpayer . SEC . 1243. LOSS OF SMALL BUSINESS INVESTMENT ...
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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