Laws of the State of New York, Volume 21966 |
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Page 1781
... section shall be-- ( 1 ) $ 10,000 , if the taxpayer is single and not the head of a household ( as defined in section 1 ( b ) ( 2 ) ) and not a surviving spouse ( as defined in section 2 ( b ) ) or is married but files a separate return ...
... section shall be-- ( 1 ) $ 10,000 , if the taxpayer is single and not the head of a household ( as defined in section 1 ( b ) ( 2 ) ) and not a surviving spouse ( as defined in section 2 ( b ) ) or is married but files a separate return ...
Page 1869
... subsection ( b ) received by a distributee from a trust described in section 401 ( a ) which is exempt from tax under section 501 ( a ) shall be determined under regulations prescribed by the Secretary or his delegate . ( e ) CAPITAL ...
... subsection ( b ) received by a distributee from a trust described in section 401 ( a ) which is exempt from tax under section 501 ( a ) shall be determined under regulations prescribed by the Secretary or his delegate . ( e ) CAPITAL ...
Page 1908
... defined in section 832 ( b ) ( 1 ) , increased by the amount of losses incurred , as defined in section 832 ( b ) ( 5 ) , and the amount of expenses incurred , as defined in section 832 ( b ) ( 6 ) , and decreased by the amount deductible ...
... defined in section 832 ( b ) ( 1 ) , increased by the amount of losses incurred , as defined in section 832 ( b ) ( 5 ) , and the amount of expenses incurred , as defined in section 832 ( b ) ( 6 ) , and decreased by the amount deductible ...
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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