Laws of the State of New York, Volume 21966 |
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Page 1985
... profits ( as defined in subsection ( c ) ( 1 ) ( A ) ) of a year for which such foreign corporation is not a less developed country corporation , be deemed to have paid the same proportion of any income , war profits , or excess profits ...
... profits ( as defined in subsection ( c ) ( 1 ) ( A ) ) of a year for which such foreign corporation is not a less developed country corporation , be deemed to have paid the same proportion of any income , war profits , or excess profits ...
Page 1986
New York (State). and excess profits taxes imposed on or with respect to such profits or income . The Secretary or his delegate shall have full power to determine from the accumulated profits of what year or years such dividends were ...
New York (State). and excess profits taxes imposed on or with respect to such profits or income . The Secretary or his delegate shall have full power to determine from the accumulated profits of what year or years such dividends were ...
Page 2008
... excess profits taxes paid by such foreign corporation to foreign coun tries or possessions of the United States for such taxable year . ( 2 ) TAXES PREVIOUSLY DEEMED PAID BY DOMESTIC CORPORATION . - If a domestic corporation receives a ...
... excess profits taxes paid by such foreign corporation to foreign coun tries or possessions of the United States for such taxable year . ( 2 ) TAXES PREVIOUSLY DEEMED PAID BY DOMESTIC CORPORATION . - If a domestic corporation receives 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