Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled "An Act in Relation to Taxation, Constituting Chapter Sixty of the Consolidated Laws," with All Amendments to the End of the Legislative Session of 1922
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Added am'd amount of tax application assessment-roll assessors attorney-general bank or banking banking associations board of supervisors cancellation capital stock centum certificate chap chapter charge clerk collection of taxes collector commissioners comptroller conveyance copy county clerk county treasurer court deducted deemed determination dividends duties effect Apr effect July entire net income entitled equalization exempt expenses expiration fees filed fiscal franchise tax joint-stock company lands sold levied liable lien ment mortgage nineteen hundred nonresident notice owner paid parcel partnership payable payment penalty personal property prescribed purchaser purposes pursuant real estate real property receipt redeem redemption resident section one hundred section two hundred shares of stock special franchise specified statement surrogate tax commission tax district tax imposed tax sale tax-roll taxable taxation taxpayer thereof thereto thousand dollars tion town transfer troller trust unpaid taxes village warrant
Page 267 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Page 192 - ... are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall be imposed upon...
Page 260 - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the...
Page 166 - A tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law from taxation on real or personal property, in the following cases : 1. When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.
Page 247 - Whenever In the opinion of the Commissioner the use of Inventories is necessary in order clearly to determine the Income of any taxpayer, Inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice In the trade or business and as most clearly reflecting the Income.
Page 243 - paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212 or 232. The deductions and credits provided for in this title shall be taken for the taxable year in which "paid or accrued
Page 245 - That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition of property...
Page 220 - ... true or real full name or names of the person or persons conducting or transacting the same, with the postoffice address or addresses of said person or persons...