Laws of the State of New York, Volume 21966 |
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Page 1828
... purposes of this subsection , the net worth of a corporation , as of any day , is the amount by which- ( A ) ( i ) the fair market value of all its assets at the close of such day , plus ( ii ) the amount of any distribution in complete ...
... purposes of this subsection , the net worth of a corporation , as of any day , is the amount by which- ( A ) ( i ) the fair market value of all its assets at the close of such day , plus ( ii ) the amount of any distribution in complete ...
Page 1909
... purposes of the stock ownership requirement provided in section 542 ( a ) ( 2 ) , if , but only if , the effect is to make the corpora- tion a personal holding company ; ( B ) for purposes of section 543 ( a ) ( 7 ) ( relating to ...
... purposes of the stock ownership requirement provided in section 542 ( a ) ( 2 ) , if , but only if , the effect is to make the corpora- tion a personal holding company ; ( B ) for purposes of section 543 ( a ) ( 7 ) ( relating to ...
Page 1952
... purposes of all the items described in subsection ( a ) ( 1 ) as the value for estate tax purposes of the items of gross income or portions thereof in respect of which such person included the amount in gross income ( or the amount ...
... purposes of all the items described in subsection ( a ) ( 1 ) as the value for estate tax purposes of the items of gross income or portions thereof in respect of which such person included the amount in gross income ( or the amount ...
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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