Laws of the State of New York, Volume 21966 |
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Page 1726
... annuity . ( 4 ) ANNUITY STARTING DATE . — For purposes of this section , the annuity starting date in the case of any contract is the first day of the first period for which an amount is received as an annuity under the contract ...
... annuity . ( 4 ) ANNUITY STARTING DATE . — For purposes of this section , the annuity starting date in the case of any contract is the first day of the first period for which an amount is received as an annuity under the contract ...
Page 1861
... annuity contracts purchased by the trustee other than annuity payments . The employee shall include in his gross income the amounts received under such contracts for the year received as provided in section 72 ( relating to annuities ) ...
... annuity contracts purchased by the trustee other than annuity payments . The employee shall include in his gross income the amounts received under such contracts for the year received as provided in section 72 ( relating to annuities ) ...
Page 1863
... annuity contract as of the time such rights become nonforfeitable . ( c ) TAXABILITY OF BENEFICIARY UNDER A NONQUALIFIED ANNUITY . — If an annuity contract purchased by an employer for an employee is not sub- ject to subsection ( a ) ...
... annuity contract as of the time such rights become nonforfeitable . ( c ) TAXABILITY OF BENEFICIARY UNDER A NONQUALIFIED ANNUITY . — If an annuity contract purchased by an employer for an employee is not sub- ject to subsection ( a ) ...
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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