Laws of the State of New York, Volume 21966 |
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Page 1658
... credit for an overpayment of tax under any of the named parts may be assigned by the tax- payer to a corporation ... refund . 1. General . - Claim for credit or refund of an overpayment of tax under any of the named parts shall be filed ...
... credit for an overpayment of tax under any of the named parts may be assigned by the tax- payer to a corporation ... refund . 1. General . - Claim for credit or refund of an overpayment of tax under any of the named parts shall be filed ...
Page 1704
... credit or refund of such overpayment shall be allowed for the taxable year for which the overpayment arises . ( c ) Rule where no tax liability . - If there is no tax liability for a period in respect of which an amount is paid as ...
... credit or refund of such overpayment shall be allowed for the taxable year for which the overpayment arises . ( c ) Rule where no tax liability . - If there is no tax liability for a period in respect of which an amount is paid as ...
Page 2144
... credit or refund shall not exceed the portion of the tax paid during the two years immediately preceding the filing of the claim . Except as otherwise provided in this section , if no claim is filed , the amount of a credit or refund ...
... credit or refund shall not exceed the portion of the tax paid during the two years immediately preceding the filing of the claim . Except as otherwise provided in this section , if no claim is filed , the amount of a credit or refund ...
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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