Laws of the State of New York, Volume 21966 |
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Page 1760
... ADJUSTED BASIS.- ( 1 ) ORIGINAL OWNERS . - For purposes of subsection ( a ) ( 1 ) — ( A ) in determining the adjusted basis of any grain - storage facility , the construction , reconstruction , or erection of which was begun before ...
... ADJUSTED BASIS.- ( 1 ) ORIGINAL OWNERS . - For purposes of subsection ( a ) ( 1 ) — ( A ) in determining the adjusted basis of any grain - storage facility , the construction , reconstruction , or erection of which was begun before ...
Page 1959
... adjusted basis to the partnership immediately before such distribution . ( 2 ) LIMITATION . - The basis to the distributee partner of property to which paragraph ( 1 ) is applicable shall not exceed the adjusted basis of such partner's ...
... adjusted basis to the partnership immediately before such distribution . ( 2 ) LIMITATION . - The basis to the distributee partner of property to which paragraph ( 1 ) is applicable shall not exceed the adjusted basis of such partner's ...
Page 1961
... ADJUSTMENT TO BASIS OF PARTNERSHIP PROPERTY . ( a ) GENERAL RULE . - The basis of partnership property shall not be ad- justed as the result of a transfer of an interest in a partnership by sale or exchange or on the death of a partner ...
... ADJUSTMENT TO BASIS OF PARTNERSHIP PROPERTY . ( a ) GENERAL RULE . - The basis of partnership property shall not be ad- justed as the result of a transfer of an interest in a partnership by sale or exchange or on the death of a partner ...
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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