Laws of the State of New York, Volume 21966 |
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Page 1960
... GAIN OR LOSS ON DISPOSITION OF DIS- TRIBUTED PROPERTY . ( a ) SALE OR EXCHANGE OF CERTAIN DISTRIBUTED PROPERTY.— ( 1 ) UNREALIZED RECEIVABLES . - Gain or loss on the disposition by a distributee partner of unrealized receivables ( as ...
... GAIN OR LOSS ON DISPOSITION OF DIS- TRIBUTED PROPERTY . ( a ) SALE OR EXCHANGE OF CERTAIN DISTRIBUTED PROPERTY.— ( 1 ) UNREALIZED RECEIVABLES . - Gain or loss on the disposition by a distributee partner of unrealized receivables ( as ...
Page 2017
... Gain or Loss on Disposition of Property PART I - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS SEC . 1001. DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS . ( a ) COMPUTATION OF GAIN OR LOSS . - The gain from the ...
... Gain or Loss on Disposition of Property PART I - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS SEC . 1001. DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS . ( a ) COMPUTATION OF GAIN OR LOSS . - The gain from the ...
Page 2049
... GAIN . - The term " net short - term capital gain " means the excess of short - term capital gains for the taxable year over the short - term capital losses for such year . ( 6 ) NET SHORT - TERM CAPITAL LOSS ... loss " means the excess of ...
... GAIN . - The term " net short - term capital gain " means the excess of short - term capital gains for the taxable year over the short - term capital losses for such year . ( 6 ) NET SHORT - TERM CAPITAL LOSS ... loss " means the excess of ...
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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