Laws of the State of New York, Nide 21966 |
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Tulokset 1 - 3 kokonaismäärästä 91
Sivu 1618
... tion if immediately after the transfer the transferror or its stock- holders or both are in control of the ... tion . 11. No gain or loss shall be recognized upon the receipt by a tax- payer of property distributed in complete ...
... tion if immediately after the transfer the transferror or its stock- holders or both are in control of the ... tion . 11. No gain or loss shall be recognized upon the receipt by a tax- payer of property distributed in complete ...
Sivu 2010
... tion ( c ) ( 2 ) , the United States shareholder receives a minimum distribu- tion with respect to the consolidated earnings and profits for the taxable year of all such controlled foreign corporations ; or ( 3 ) in the case of ...
... tion ( c ) ( 2 ) , the United States shareholder receives a minimum distribu- tion with respect to the consolidated earnings and profits for the taxable year of all such controlled foreign corporations ; or ( 3 ) in the case of ...
Sivu 2035
... tion is necessary or appropriate to the integration or simplification of the holding company system of which the transferor corporation is a member . If the fair market value of such nonexempt property at the time of the transfer ...
... tion is necessary or appropriate to the integration or simplification of the holding company system of which the transferor corporation is a member . If the fair market value of such nonexempt property at the time of the transfer ...
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Yleiset termit ja lausekkeet
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 itemized deduction liability 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