Laws of the State of New York, Volume 21966 |
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Page 1670
... liability of the transferee , a claim has been filed by the director of finance in any court against the original taxpayer or the last preceding transferee based upon the liability of the original taxpayer , then the period of ...
... liability of the transferee , a claim has been filed by the director of finance in any court against the original taxpayer or the last preceding transferee based upon the liability of the original taxpayer , then the period of ...
Page 2153
... liability , at law or in equity , of a transferee of property of a taxpayer for any tax , addi- tions to tax , penalty or interest due to the city under this local law , shall be assessed , paid , and collected in the same manner and ...
... liability , at law or in equity , of a transferee of property of a taxpayer for any tax , addi- tions to tax , penalty or interest due to the city under this local law , shall be assessed , paid , and collected in the same manner and ...
Page 2870
... liable , which have not previously been recovered from the personal representative . ( b ) No liability may be imposed upon such distributees or testamentary beneficiaries , under paragraph ( a ) , unless plaintiff establishes ...
... liable , which have not previously been recovered from the personal representative . ( b ) No liability may be imposed upon such distributees or testamentary beneficiaries , under paragraph ( a ) , unless plaintiff establishes ...
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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