Laws of the State of New York, Volume 21966 |
From inside the book
Results 1-3 of 96
Page 1726
... received under the contract as an annuity , the aggregate amount receivable by the employee under the terms of the contract is equal to or greater than the consideration for the contract contributed by the employee , then all amounts ...
... received under the contract as an annuity , the aggregate amount receivable by the employee under the terms of the contract is equal to or greater than the consideration for the contract contributed by the employee , then all amounts ...
Page 1834
... RECEIVED IN CERTAIN DISTRIBUTIONS . — If— ( 1 ) section 355 would apply to a distribution but for the fact that ( 2 ) the property received in the distribution consists not only of prop- erty permitted by section 355 to be received ...
... RECEIVED IN CERTAIN DISTRIBUTIONS . — If— ( 1 ) section 355 would apply to a distribution but for the fact that ( 2 ) the property received in the distribution consists not only of prop- erty permitted by section 355 to be received ...
Page 1836
... received back , in the exchange . ( d ) ASSUMPTION OF LIABILITY .-- Where , as part of the consideration to the taxpayer , another party to the exchange assumed a liability of the taxpayer or acquired from the taxpayer property subject ...
... received back , in the exchange . ( d ) ASSUMPTION OF LIABILITY .-- Where , as part of the consideration to the taxpayer , another party to the exchange assumed a liability of the taxpayer or acquired from the taxpayer property subject ...
Other editions - View all
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