Laws of the State of New York, Volume 21966 |
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Results 1-3 of 91
Page 1888
... election under this section with respect to the trade or business in connection with which such income is received . The election shall be made in such manner as the Secretary or his delegate may by regulations prescribe . No election ...
... election under this section with respect to the trade or business in connection with which such income is received . The election shall be made in such manner as the Secretary or his delegate may by regulations prescribe . No election ...
Page 1889
... ELECTION OF BENEFITS . - This section shall apply to prepaid dues income if and only if the taxpayer makes an election under this section with respect to the trade or business in connection with which such income is received . The election ...
... ELECTION OF BENEFITS . - This section shall apply to prepaid dues income if and only if the taxpayer makes an election under this section with respect to the trade or business in connection with which such income is received . The election ...
Page 2080
... election under subsection ( a ) may be made by a small business corporation for any taxable year at any time during the first month of such taxable year , or at any time during the month pre- ceding such first month . Such election ...
... election under subsection ( a ) may be made by a small business corporation for any taxable year at any time during the first month of such taxable year , or at any time during the month pre- ceding such first month . Such election ...
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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