Laws of the State of New York, Volume 21966 |
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Page 1914
... PERSONAL HOLDING COMPANIES SEC . 551. FOREIGN PERSONAL HOLDING COMPANY INCOME TAXED TO UNITED STATES SHAREHOLDERS . ( a ) GENERAL RULE . - The undistributed foreign personal holding company income of a foreign personal holding company ...
... PERSONAL HOLDING COMPANIES SEC . 551. FOREIGN PERSONAL HOLDING COMPANY INCOME TAXED TO UNITED STATES SHAREHOLDERS . ( a ) GENERAL RULE . - The undistributed foreign personal holding company income of a foreign personal holding company ...
Page 1915
New York (State). with respect to the undistributed foreign personal holding company income of a foreign personal holding company and who , on the last day on which a United States group existed with respect to the company , owned 5 ...
New York (State). with respect to the undistributed foreign personal holding company income of a foreign personal holding company and who , on the last day on which a United States group existed with respect to the company , owned 5 ...
Page 1918
... personal holding company income . The requirement in paragraphs ( 1 ) , ( 2 ) , and ( 3 ) that all convertible securi- ties must be included if any are to be included shall be subject to the excep- tion that , where some of the ...
... personal holding company income . The requirement in paragraphs ( 1 ) , ( 2 ) , and ( 3 ) that all convertible securi- ties must be included if any are to be included shall be subject to the excep- tion that , where some of the ...
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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