Laws of the State of New York, Volume 21966 |
From inside the book
Results 1-3 of 77
Page 1956
... partnership ) or section 742 ( relating to transfers of partnership interests ) — ( 1 ) increased by the sum of his distributive share for the taxable year and prior taxable years of- ( A ) taxable income of the partnership as ...
... partnership ) or section 742 ( relating to transfers of partnership interests ) — ( 1 ) increased by the sum of his distributive share for the taxable year and prior taxable years of- ( A ) taxable income of the partnership as ...
Page 1958
... PARTNERSHIP . - In the case of a division of a partnership into two or more partnerships , the resulting partnerships ( other than any resulting partnership the members of which had an interest of 50 percent or less in the capital and ...
... PARTNERSHIP . - In the case of a division of a partnership into two or more partnerships , the resulting partnerships ( other than any resulting partnership the members of which had an interest of 50 percent or less in the capital and ...
Page 1961
... partnership by sale or exchange or on the death of a partner unless the election provided by section 754 ( relating to optional adjustment to basis of partnership property ) is in effect with respect to such partnership . ( b ) ...
... partnership by sale or exchange or on the death of a partner unless the election provided by section 754 ( relating to optional adjustment to basis of partnership property ) is in effect with respect to such partnership . ( b ) ...
Contents
PART IV | 1635 |
Receivers etc conducting corporate business 43 Reports 44 Extension of time for filing reports 45 Further requirements as to reports | 1637 |
Payment of tax and penalties 47 Service of process | 1638 |
30 other sections not shown
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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 exemption extent fair market value federal income tax filed fund gain or loss gross income hereby amended included in gross individual interest Internal Revenue Code laws of nineteen 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 received regulations prescribed relating respect sale or exchange Secretary section one hundred shareholder suant subdivision subparagraph subpart subtitle tax imposed taxable income taxable year beginning taxpayer term thereof tion trade or business transfer treated trust United