Laws of the State of New York, Volume 21966 |
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Page 1622
... bond premium on a bond for the year shall be allowed as a deduction as hereinafter provided . In computing such deduction , ( a ) the amount of the bond premium shall be determined with reference to the amount of the basis ( for ...
... bond premium on a bond for the year shall be allowed as a deduction as hereinafter provided . In computing such deduction , ( a ) the amount of the bond premium shall be determined with reference to the amount of the basis ( for ...
Page 1628
... bond premium on a bond for the year shall be allowed as a deduction as hereinafter provided . In computing such deduction , ( a ) the amount of the bond premium shall be determined with reference to the amount of the basis ( for ...
... bond premium on a bond for the year shall be allowed as a deduction as hereinafter provided . In computing such deduction , ( a ) the amount of the bond premium shall be determined with reference to the amount of the basis ( for ...
Page 1767
... bond the interest on which is excludable from gross income , no deduction shall be allowed for the amortizable bond premium for the taxable year . ( 3 ) ADJUSTMENT OF CREDIT OR DEDUCTION FOR INTEREST PARTIALLY TAX EXEMPT.- ( A ) ...
... bond the interest on which is excludable from gross income , no deduction shall be allowed for the amortizable bond premium for the taxable year . ( 3 ) ADJUSTMENT OF CREDIT OR DEDUCTION FOR INTEREST PARTIALLY TAX EXEMPT.- ( A ) ...
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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