Laws of the State of New York, Volume 21966 |
From inside the book
Results 1-3 of 90
Page 2048
... term capital loss over the net long- term capital gain for such year shall be a short - term capital loss in the succeeding taxable year , and ( B ) the excess of the net long - term capital loss over the net short- term capital gain ...
... term capital loss over the net long- term capital gain for such year shall be a short - term capital loss in the succeeding taxable year , and ( B ) the excess of the net long - term capital loss over the net short- term capital gain ...
Page 2049
... term " net short - term capital gain " means the excess of short - term capital gains for the taxable year over the short - term capital losses for such year . ( 6 ) NET SHORT - TERM CAPITAL LOSS . - The term " net short - term capital ...
... term " net short - term capital gain " means the excess of short - term capital gains for the taxable year over the short - term capital losses for such year . ( 6 ) NET SHORT - TERM CAPITAL LOSS . - The term " net short - term capital ...
Page 2094
... term " shareholder " includes a member in an association , joint - stock company , or insurance company . ( 9 ) UNITED STATES . - The term " United States " when used in a geographical sense includes only the States and the District of ...
... term " shareholder " includes a member in an association , joint - stock company , or insurance company . ( 9 ) UNITED STATES . - The term " United States " when used in a geographical sense includes only the States and the District of ...
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