Laws of the State of New York, Volume 21966 |
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Page 1974
... real estate investment trust for any taxable year unless →→ ( 1 ) it files with its return for the taxable year an ... property ; ( D ) gain from the sale or other disposition of stock , securities , and real property ( including ...
... real estate investment trust for any taxable year unless →→ ( 1 ) it files with its return for the taxable year an ... property ; ( D ) gain from the sale or other disposition of stock , securities , and real property ( including ...
Page 1975
New York (State). ( B ) The term " real estate assets " means real property ( including interests in real property and interests in mortgages on real property ) and shares ( or transferable certificates of beneficial interest ) in other ...
New York (State). ( B ) The term " real estate assets " means real property ( including interests in real property and interests in mortgages on real property ) and shares ( or transferable certificates of beneficial interest ) in other ...
Page 2095
... real property and loans made for the improvement of real property , ( iv ) loans secured by a deposit or share of a member , ( v ) property acquired through the liquidation of defaulted loans described in clause ( iii ) , and ( vi ) ...
... real property and loans made for the improvement of real property , ( iv ) loans secured by a deposit or share of a member , ( v ) property acquired through the liquidation of defaulted loans described in clause ( iii ) , and ( vi ) ...
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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