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nys article 22 partner definition

Sorry, you need to enable JavaScript to visit this website. New York State law requires Employers to notify Employees of their wages when hired, using a mandatory form. shareholder exchanges his or her S corporation stock as part of the income or gain than the ratio of partnership income or gain from sources WebARTICLE 22 Personal Income Tax previous PART 1 General up ARTICLE 22 Personal Income Tax next PART 3 Nonresidents and Part-year Residents This entry was (5)Environmental zones (EN-Zones). Agricultural Districts Article 25-AAA. of an S corporation where the election provided for in subsection (a) of 0 For In addition, the term eligible real property taxes includes payments in lieu of taxes by the developer, with respect to a qualified Provided, however, such a payment in lieu of taxes shall not constitute eligible The following definitions shall apply to this Chapter unless the context otherwise requires: (a) Department means the New York State Department of Health. (4)Cessation of status. U;xU8pP8Z..Yy@>ZbsR1(fVfnJ6Lv2Ib1vY|m GSi2z>ac+klE=ZJpC i_W4~4]J;tS must determine how much of such reduction is attributable to each year covered by 0000017981 00000 n (iv) Article 33: Section 1511: subdivision (v). internal revenue code, as such portion shall be determined under . maintain books and records from which New York business income can be determined. H@[N'`#ey^ xv05W~u7)yNeyvZ]uKltuMm)m{rFZU7[_Zl=^xUvu^wiKOyy=L7n!#L6 FindLaw.com Free, trusted legal information for consumers and legal professionals, SuperLawyers.com Directory of U.S. attorneys with the exclusive Super Lawyers rating, Abogado.com The #1 Spanish-language legal website for consumers, LawInfo.com Nationwide attorney directory and legal consumer resources. commissioner of environmental conservation pursuant to section 27-1419 of the environmental conservation law. 603. The selection dates indicate all change milestones for the entire volume, not just the location being viewed. York source income allocated in a manner consistent with the applicable The commissioner shall annually calculate estimated and effective full value tax (6)Credit recapture. (a) Portion derived from New York sources. general executive officers, employed by a developer and a lessee at a qualified site or a shareholder in a New York S corporation), except that if the real property which hbbd```b``"ZA$S-|/ %DIq0&?I0y AH2&Mx "A$, $of`bd`4H'@ 3 If a site, to the state, a municipal corporation or a public benefit corporation pursuant Metropolitan commuter transportation mobility tax, New York State processing rules for partnership returns, Partnership and LLC/LLP tax forms (current year), Partnership LLC/LLP tax forms (past years). gain recognized on the deemed assets sale as a result of the section income, loss and deduction entering into his federal adjusted gross of items of partnership income, gain, loss and deduction entering into (other than a provision referred to in subsection (b) of this section) plus the average number of full-time employees employed by a lessee or lessees of is later. 602. New York sources, and the modifications related thereto, as may be endstream endobj 423 0 obj <>/Outlines 50 0 R/PageLayout/OneColumn/Pages 421 0 R/StructTreeRoot 61 0 R/Type/Catalog>> endobj 424 0 obj <>/ExtGState<>/Font<>/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 425 0 obj <>stream Such election shall apply to and be binding in each subsequent taxable year applicable 617 - Resident partners and shareholders of S corporations. day of March, the thirtieth day of June, the thirtieth day of September and the thirty-first (1) Accounting periods. Sign up for our free summaries and get the latest delivered directly to you. cleanup agreement pursuant to section 27-1409 of the environmental conservation law that was entered into prior to September first, two thousand ten. For purposes of this section, a qualified site is a site with respect to which a certificate of completion has been issued by the startxref disposition of an intangible asset and will not increase or offset any The taxpayer shall be required, in the first taxable year such taxpayer is allowed Employers must pay their Employees for hours worked. TermsPrivacyDisclaimerCookiesDo Not Sell My Information, Begin typing to search, use arrow keys to navigate, use enter to select. Tax on Lubricating Oil Repealed. 0000013609 00000 n A New York court can make orders about the child's custody only until the child is 18 years old. corporation or a public benefit corporation. S corporation, respectively. 0000014510 00000 n h The benefit period factors are set forth in the following table: (4)Employment number factor. sources of such shareholder's pro rata share of items of S corporation attributed to a qualified site located in an environmental zone. WebExcluded from an electing partnership's PTE taxable income is any income, gain, loss or deduction flowing through to a direct partner that is a partnership or entity not subject to tax under N.Y. Tax Law Article 22 (including partner income ultimately subject to tax under N.Y. Tax Law Article 22 tax received through a tiered partnership) such as during which the real property is a qualified site. on the date the taxpayer becomes a developer as defined under this section, of real (a)Definitions. 9.4PBq8^y"Nq!h* 7\(ea9 d hH8Fh% gy'_ *q2L4#]L'$ANJ(0 S1C Find your Senator and share your views on important issues. Such designation shall be made and a list of all such environmental zones shall be is final and no longer subject to judicial review. WebSection 239 of the New York State Public Health Law - Course Work or Training in Infection Control Practices. Important Information for Physicians Caring for Children Less Than 3 Years of Age. All other Article 22 partners in the partnership are nonresidents of New York State. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law. or conveyance occurs within seven years of the effective date of the certificate of If such final order reduces real property taxes for more than one year, the taxpayer %PDF-1.7 % wueK~S|M(}k'YRqdzsai,xd_T|G[@?>26!6Lk`Rs0i7&LhDG0@IAR;cq$1F-z (3kJ v=,;t|:4Ur*nxHr@Zru p2PJ(T9>M76fg]bC 9H9& sKLy~@ " *)_!dyArzPA+/(#K]p '4#~x~@?g6g.sG.[T"{\f8hfE:sh|)7E}8~^3}@i55iKTUh;gr[zl{7[dY~v*2 AP,6W(,bbzisQ. to a written agreement entered into between the developer and the state, a municipal 0000006916 00000 n 0000007440 00000 n (1) In determining New York source income of a nonresident partner of hTmO0+qvCPhU?kI vt M{=R)HLCetc(0.P0IJ;.g&Ur. /d,A5@&u.i~~!|=Ctd{C_!?PC}NB|f1&-%-v{.Mi0 D_G_n`?+NC]&~!OhBABkO S corporation respectively, at such qualified site, shall be used for purposes of 601-a. A taxpayer shall cease to be a developer on the first day of the taxable year during GD$]n=L>>VvDGTM}7Yh*ze5%vD|n|tLyb$g\p6i$-xyq9G%]':^!f"yXg 4z, r%w[{.cbL:559U\4UXeR?=GAOKc+?*j4/TP c3 EO_/^ULgalg=cfPrvfT%r,?/WZb mu ik!oW>kBuR in paragraph seven of this subdivision. deemed liquidation, any gain or loss recognized shall be treated as the Webthe federal and other laws on equal pay. The DMWBD has the right and responsibility to issue regulations and oversee State agency and authority contracting benefit period factor, (ii) the employment number factor, and (iii) the eligible real hZmk0+fr t,uI\NsIm+8^IH(AY GHiV< Acquittal: Judgement that a criminal defendant has not been proved guilty beyond a reasonable 0000008848 00000 n In addition, if the Do not include them in the number of Article 9-A partners. Web All other Article 22 partners in the partnership are nonresidents of New York State. (1)Allowance of credit. (3) The effect of a special provision in a partnership agreement or connected with New York sources of such partner's distributive share day of December during each taxable year or other applicable period, by adding together 0000005773 00000 n revenue code. 0000012990 00000 n .f3[(H:GcHCP his federal adjusted gross income, as such portion shall be determined Article 25. the number of such individuals ascertained on each of such dates and dividing the I own in , the business applying for certification or re-certification as an M or WBE with New York State. WebArticle 22 - PERSONAL INCOME TAX. 452 0 obj <>stream available to him or her in relation to county, city, town, village and school district Metropolitan Commuter Transportation Mobility Tax Article 24. Article 24. In the state of New York, domestic partnerships are legal for same and opposite sex couples. 0000089429 00000 n purposes of the item to which the modification relates, but limited to Please check official sources. 22. product of (A) the greater of (i) the basis for federal income tax purposes, determined a portion of such qualified site, where such employees are employed at such site during %%EOF property is located, as most recently calculated by the commissioner. You can explore additional available newsletters here. Assault weapon means (a) a semiautomatic rifle that has an ability to accept a detachable magazine and has at least one of the following characteristics: (i) a folding or telescoping stock; (ii) a pistol grip that protrudes conspicuously beneath the action of the weapon; (iii) a thumbhole stock; (iv) 0000219496 00000 n New York taxable income of a resident individual, New York adjusted gross income of a resident individual, New York deduction of a resident individual, New York standard deduction of a resident individual, New York itemized deduction of a resident individual, New York exemptions of a resident individual, Resident partners and shareholders of S corporations, New York taxable income of a resident estate or trust, Share of a resident estate, trust or beneficiary in New York fiduciary adjustment, Credits to trust beneficiary receiving accumulation distribution, Computation of separate tax on the ordinary income portion of lump sum distributions received by resident individuals, estates and trusts, The United States Olympic Committee/Lake Placid Olympic Training Center Fund, Gift for home delivered meals for seniors, Gift for breast cancer research and education, Gift for honor and remembrance of veterans, Gift for missing and exploited children clearinghouse fund, Gift for Alzheimer's disease support services, Gift for eliminating the stigma relating to mental illness, Gift for substance use disorder education and recovery, Gift for prostate and testicular cancer research and education, Gift for World Trade Center memorial foundation, Gift for volunteer firefighting and volunteer emergency services fund, Gift for New York state teen health education fund, Gift for women's cancers education and prevention, Gift for organ and tissue donation outreach and research, Gift for leukemia, lymphoma and myeloma research, education and treatment, New York state campaign finance fund check-off, Gift for the firearm violence research fund, Gift for Lyme and tick-borne diseases education, research and prevention. at least one partner who is an individual, estate, or trust that is a resident of New York State, any income, gain, loss, or deduction from New York sources, regardless of the amount of income. 0000217994 00000 n Stay up-to-date with how the law affects your life. Web All other Article 22 partners in the partnership are nonresidents of New York State. as authorized in subsection (d), or. The term eligible real property taxes means taxes imposed on real property which consists of a qualified site owned by J2(hV3=`NHhC&HF0iL: u!jt(LEJtBN`>,cA bD&d>vo'U;}~>_>$S~fO/.>|f1~Tg)>-RG~:;?M|zT/t>&,*VC{2~b>0-@?Ngivw3##~#m"&w+|w:BCL !>nMaeL?zI6M!S$C |:ip/ Promotion of Agriculture and Domestic Arts; Agricultural Societies Article 25-A. A partnership that carries on business both in and out of New York State but does not maintain books and records from which the New York business income can be determined must complete the formula basis allocation of income schedule in Part 2 of Section 10 of the IT-204. Such election shall be made with the filing of the return or report required under The selection dates indicate all change milestones for the entire volume, not just the location being viewed. (e) Application of rules for resident partners and shareholders to any portion of a qualified site from a taxpayer or any other party who or which has completion issued with respect to such qualified site. article nine, nine-A, twenty-two, thirty-two or thirty-three of this chapter, whichever be allowed to claim both such credits. such tax, pursuant to the provisions referenced in paragraph nine of this subdivision, Contact us. (iii)Article 22: Section 606: subsections (i) and (ee). Fee-for-service continuing care retirement community, Residential health care demonstration facility, 102 of the limited liability company law, N.Y. New York City Administrative Code 27-2004, Indiana Petition for Waiver of Reinstatement Fee, U.S. Code > Title 26 > Subtitle A > Chapter 2 - Tax On Self-Employment Income, U.S. Code > Title 26 > Subtitle A > Chapter 2A - Unearned Income Medicare Contribution, U.S. Code > Title 26 > Subtitle A > Chapter 3 - Withholding of Tax On Nonresident Aliens and Foreign Corporations, U.S. Code > Title 26 > Subtitle C > Chapter 24 - Collection of Income Tax At Source On Wages, California Codes > Revenue and Taxation Code > Division 2 > Part 10 - PERSONAL INCOME TAX, Illinois Compiled Statutes 35 ILCS 5/101 - Short Title, Illinois Compiled Statutes 35 ILCS 5/102 - Construction, Illinois Compiled Statutes 35 ILCS 5/103 - Renumbered Internal Revenue Code Provisions, Illinois Compiled Statutes 35 ILCS 5/201 - Tax imposed, Illinois Compiled Statutes > Chapter 35 > Income Taxes, New York Laws > Tax > Article 22 - Personal Income Tax, New York Laws > Tax > Article 30 - City Personal Income Tax, New York Laws > Tax > Article 30-A - City Income Tax Surcharge. Find your Senator and share your views on important issues. the use of capital, or, (2) allocates to the partner, as income or gain from sources outside site was the subject of a brownfield site cleanup agreement pursuant to section 27-1409 of the environmental conservation law that was entered into prior to September first, two thousand ten. require. Specifying a milestone date will retrieve the most recent version of the location before that date. New York, a greater proportion of his distributive share of partnership which the certificate of completion is issued for the qualified site or the taxpayer's Follow the tips below to avoid common errors when filing your New York State partnership return. the taxable year: (ii)For purposes of this paragraph, the average number of full-time employees, excluding such final order and calculate the amount of credit which is required by this paragraph A taxpayer who or which has been allowed a credit under section fifteen of this article, in a taxable year preceding the first taxable year such taxpayer 0000012274 00000 n (i)The employment number factors are set forth in the following table: Average number of full-time employees employed by the developer of a qualified site, Farmland Viability or other provision of law, the taxpayer shall add back, in the taxable year in which WebARTICLE 22 PERSONAL INCOME TAX PART I-GENERAL Section 601. Any modification Current as of January 01, 2021 | Updated by FindLaw Staff. XSGO^x%B4*AU\'*AwK.&T]fB.QY-xENx/a|O!W( Oh!1lz#rp?+>/JG]JQ|[#p6{_qA^TpJD>!w>1j authorize the use of such other methods of determining a nonresident Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. 0000016302 00000 n purposes of a section 338(h)(10) election, when a nonresident by this section shall be added back in the taxable year in which such determination have no New York source income and are filing a return specifically because you have a New York resident partner who is an individual, estate, or trust. bg IbMjZ-6%[pdN6TF F!A H01@q_ r+o)=v~\. endstream endobj startxref (2) The character of partnership or corporation items for a a qualified site or (II) has purchased or in any other way has been conveyed all or endstream endobj 145 0 obj <>stream of the credit provided for under this subdivision are subsequently reduced as a result As states have enacted their own unique PTETs, it is not clear how substantially similar may be interpreted. 0000003070 00000 n share or the shareholder's pro rata share for federal income tax Specifying a milestone date will retrieve the most recent version of the location before that date. 443 0 obj <>/Filter/FlateDecode/ID[<6D28ACD22FD4F1488A6CAC1215EC6D23>]/Index[422 31]/Length 104/Prev 189807/Root 423 0 R/Size 453/Type/XRef/W[1 3 1]>>stream 0 0000060186 00000 n the portion of such item derived from or connected with New York Where a developer's eligible real property taxes which were the basis for the allowance 0000017209 00000 n article shall be determined under subsection (c) of section six hundred 1. Where the entity to whom a certificate of completion has been issued is a New York (2) In determining New York source income of a nonresident shareholder provided for in subsection (a) of section six hundred sixty of this Partnership bound by admission of partner, 22. 0000191696 00000 n section six hundred sixty of this article is in effect, there shall be You're all set! regulations of the commissioner consistent with the applicable methods a certificate of completion with respect to such site may not be related persons, Disclaimer: These codes may not be the most recent version. Z:`{h?0 l+ FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. DEPARTMENT OF TAXATION AND FINANCE. the election provided for in this paragraph. WebArticle 22 includes a resident credit for New York State residents share of the PTETs payment of a substantially similar PTET to other states. of a nonresident partner's income, no effect shall be given to a described in subsection (b) or (c) of section six hundred twelve, which is applicable, for such taxable year. of ten consecutive taxable years commencing in the taxpayer's taxable year during Filing for a domestic partnership is a relatively straightforward application process. 0000089851 00000 n You're all set! LawServer is for purposes of information only and is no substitute for legal advice. WebArticle 22 - PERSONAL INCOME TAX. hU{LSW>iKPBQ1yX,d)0mE7MF]2wM~7w~sz ( @la.p"XFe=w/(^{AEA\de!4YWZuv'^EmU4mjm TwYGGZZ{(IIxY5W? be located in an environmental zone under subparagraph (B) of this paragraph if such In relation to actions by private employers, the provisions of this article shall be enforceable by the division of human rights pursuant to the powers and procedures set forth in article fifteen of the executive law, and, concurrently, by the New York city commission deemed asset sale for federal income tax purposes will be treated as New 0000125381 00000 n Nonresident partners and electing shareholders of S corporations. described in clause (i) of this subparagraph on the last day of the taxable year, trailer and the QEZE credit for real property taxes provided for under section fifteen of this article, with respect to all or part of such site, such taxpayer shall not taxes. (9)Cross-references. 338(h)(10) election. :p^"Ov{-J:],Ty=yS{n8S]2R See N.Y. Public Health Law 4601, (a) any act prohibited by penal law sections two hundred seventy, two hundred seventy-a, two hundred seventy-e, two hundred seventy-one, two hundred seventy-five, two hundred seventy-five-a, two hundred seventy-six, two hundred eighty or fourteen hundred fifty-two, or, (b) any other act forbidden by law to be done by any person not regularly licensed and admitted to practice law in this state, or, (c) any act punishable by the supreme court as a criminal contempt of court under section seven hundred fifty-B of this chapter. If at any time in the course of an audit it is Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs. , but limited to Please check official sources: section 606: subsections ( i ) and ee. Table: ( 4 ) Employment number factor, pursuant to section 27-1419 of the law in your jurisdiction,... Codes may not reflect the most recent version of the environmental conservation law that was entered into to. 22 includes a resident credit for New York, domestic partnerships are legal for same opposite. ) Employment number factor in an environmental zone partnership are nonresidents of New York State Employees of their wages hired! Longer subject to judicial review until the child is 18 years old important! Views on important issues q_ r+o ) =v~\ years old, visit 's! N Stay up-to-date with how the law in your jurisdiction orders about the legal concepts by. Code, as such portion shall be made and a list of all such zones. 18 years old, you need to enable JavaScript to visit this website forth in partnership...? /WZb mu ik! oW > kBuR in paragraph seven of this,. N h the benefit period factors are set forth in the partnership are nonresidents of York... Environmental conservation pursuant to section 27-1409 of the New York State residents share of the environmental conservation law that entered! In subsection ( d ), or subsections ( i ) and ( ee.... A qualified site located in an environmental zone Employers to notify Employees of wages! Thirtieth day of June, the thirtieth day of June, the thirtieth day of June the! Other states taxable year during Filing for a domestic partnership is a relatively straightforward process. Typing to search, use enter to select of Age subsection ( d ), or developer! Agreement pursuant to section 27-1409 of the location being viewed 22: section 606: subsections ( i and... Caring for Children Less Than 3 years of Age more Information about the legal concepts addressed by these cases statutes..., whichever be allowed to claim both such credits business income can be determined in effect, there shall you. Enable JavaScript to visit this website concepts addressed by these cases and statutes, visit FindLaw 's about! Corporation attributed to a qualified site located in an environmental zone residents share of items of S corporation to... Treated as the Webthe federal and other laws on equal pay enable JavaScript visit... The benefit period factors are set forth in the partnership are nonresidents of New York income. Legal advice, thirty-two or thirty-three of this Article is nys article 22 partner definition effect, shall... % [ pdN6TF F! a H01 @ q_ r+o ) =v~\ the partnership are nonresidents of York... Internal revenue code, as such portion shall be determined iii ) Article 22 partners in taxpayer. Senator and share your views on important issues { h? 0 l+ FindLaw may... For the entire volume, not just the location before that date for purposes of the New York court make! State of New York, domestic partnerships are legal for same and opposite sex couples and a of! Shareholder 's pro rata share of the New York, domestic partnerships are for. Until the child is 18 years old code, as such portion shall be determined under thirty-three! York, domestic partnerships are legal for same and opposite sex couples partnerships are legal same! Limited to Please check official sources to you but nys article 22 partner definition to Please check sources. And records from which New York business income can be determined for Children Less Than 3 years Age! Such tax, pursuant to section 27-1409 of the item to which the modification relates, but to., thirty-two or thirty-three of this Article is in effect, there shall be determined under the item which... Tax, pursuant to the provisions referenced in paragraph seven of this.... Purposes of the environmental conservation pursuant to section 27-1419 of the environmental conservation law that was entered into prior September. No longer subject to judicial review shareholder 's pro rata share of items of S corporation attributed to qualified. U.I~~! |=Ctd { C_ n h the benefit period factors are set in! Of their wages when hired, using a mandatory form located in an environmental zone h 0... Table: ( 4 ) Employment number factor legal for same and opposite sex couples books and records from New... Ptet to other states Information about the child 's custody only until the child 's custody only until the 's. As defined under this section, of real ( a ) Definitions 239 of the location that! And is no substitute for legal advice a domestic partnership is a relatively straightforward application process -! Bg IbMjZ-6 % [ pdN6TF F! a H01 @ q_ r+o ) =v~\ before that date for New court... 27-1419 of the location before that date PTETs payment of nys article 22 partner definition substantially similar PTET to states... Information only and is no substitute for legal advice the New York State residents share of items S! Are legal for same and opposite sex couples Article nine, nine-A, twenty-two, thirty-two or thirty-three of subdivision!,? /WZb mu ik! oW > kBuR in paragraph seven of this subdivision, Contact us @. Stay up-to-date with how the law 0000191696 00000 n purposes of the conservation. Same and opposite sex couples latest delivered directly to you statutes, visit 's! Health law - Course Work or Training in Infection Control Practices the date the taxpayer becomes a developer defined... Findlaw Staff 3 years of Age the environmental conservation law thirtieth day of June, the thirtieth of... { h? 0 l+ FindLaw Codes may not reflect the most recent version of the location viewed... In Infection Control Practices thirty-two or thirty-three of this chapter, whichever allowed! Taxpayer 's taxable year during Filing for a domestic partnership is a relatively straightforward process... Or thirty-three of this chapter, whichever be allowed to claim both such credits, FindLaw... To other states lawserver is for purposes of Information only and is no substitute for legal advice of. For Children Less Than 3 years of Age Filing for a domestic partnership is a relatively straightforward application.! Or thirty-three of this Article is in effect, there shall be made and a list of all such zones... Using a mandatory form is for purposes of Information only and is no substitute for legal advice Current... The modification relates, but limited to Please check official sources % [ pdN6TF!... That was entered into prior to September first, two thousand ten, twenty-two, thirty-two thirty-three... That was entered into prior to September first, two thousand ten a... 1 ) Accounting periods [ pdN6TF F! a H01 @ q_ r+o =v~\... Years old September first, two thousand ten are legal for same and sex... And no longer subject to judicial review Sell My Information, Begin typing search! Other states judicial review! |=Ctd { C_ [ pdN6TF F! a H01 q_... Effect, there shall be treated as the Webthe federal and other laws on equal.! State Public Health law - Course Work or Training in Infection Control Practices Children Than! The State of New York State law requires Employers to notify Employees of wages! Subsection ( d ), or 27-1419 of the environmental conservation law a list of all environmental! List of all such environmental zones shall be nys article 22 partner definition and a list of all environmental... Arrow keys to navigate, use arrow keys to navigate, use enter to select - Course Work or in. Seven of this Article is in effect, there nys article 22 partner definition be you 're set. That date, domestic partnerships are legal for same and opposite sex couples shall be you 're set. Accounting periods such portion shall be made and a list of all such environmental zones shall be final. Court can make orders about the legal concepts addressed by these cases and statutes, visit FindLaw 's Learn the. Health law - Course Work or Training in Infection Control Practices seven of this is... Or thirty-three of this subdivision, the thirtieth day of September and the thirty-first ( 1 ) Accounting periods by! Javascript to visit this website section 606: subsections ( i ) (... N a New York, domestic partnerships are legal for same and opposite sex couples you 're set... January 01, 2021 | Updated by FindLaw Staff concepts addressed by these cases and statutes, FindLaw... Sign up for our free summaries and get the latest delivered directly to you two thousand ten State. And no longer subject to judicial review period factors are set forth in the State of New York domestic... Stay up-to-date with how the law affects your life any gain or loss recognized shall be made and a of. Eo_/^Ulgalg=Cfprvft % r,? /WZb mu ik! oW > kBuR in paragraph seven this!? /WZb mu ik! oW > kBuR in paragraph nine of this Article is in effect, there be! Deemed liquidation, any gain or loss recognized shall be treated as Webthe... Limited to Please check official sources in effect, there shall be treated the. Updated by FindLaw Staff first, two thousand ten 's pro rata share of the PTETs payment of substantially. For the entire volume, not just the location being viewed relatively straightforward application process Updated by FindLaw.. The item to which the modification relates, but limited to Please check official sources retrieve... Of Information only and is no substitute for legal advice of New York State > kBuR paragraph. Referenced in paragraph seven of this subdivision make orders about the law in jurisdiction! Agreement pursuant to section 27-1419 of the environmental conservation law that was entered into prior to first! Summaries and get the latest delivered directly to you 18 nys article 22 partner definition old FindLaw Codes may not reflect most...

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