Taxation of Corporations and Personal Income in New York, Հատոր 2

accounting period accrued administration allowable deductions amended by chapter apply article 91 assessed basis beneficiary bonds calendar capital assets cash centum certiorari claim compensation Comptroller computed corporation cost court decedent December 31 deducting and withholding depreciation determining gain distributive share dividends earned employee entitled estate or trust estates and trusts ex rel exchange executor expenses fair market value federal law fiduciary file a return fiscal gain or loss gross income included income derived Income Tax Bureau Income Tax Law individual inheritance taxes interest inventory Item Massachusetts net income non-resident partner partnership payment penalties personal exemption personal property personal service profits purchase real property regulations rent resident return of income return on form salaries sales price section 359 securities sources statute stockholders subdivision subject to tax Tax Commission tax due taxable income taxpayer thereof tion trade trust instrument withholding agent York State Income