PAGE Savings banks taxable under § 189.... School taxes, corporations taxed under 9-a not relieved from.. Segregation required for corporations having no net income.. Selling goods through a commission house is not "doing business". 62 130 .148, 170 78 104 104 104 105 105 106 106 State bonds, credit to be given corporation in purchase of. 23 Stock dividends, when to be considered in assessing franchise tax.. Surplus and undivided earnings of savings banks taxable under § 189 62 Tax under 9-a to be apportioned between states, cities, towns and villages 132 "Tangible personal property" defined. 136 Telephone, telegraph, transfer and baggage companies taxable under Title guaranty companies exempt from Section 182.. 24 40 24 Trust companies, savings banks and investment companies taxable under § 188..... 61 Trustees to file report under Art. 9-a. 111 United States securities considered for franchise tax purposes...... 40 INDEX TO INCOME TAX (PART IV) PAGE Accounting method of, what, § 358, subd. 1........ 246 period, separate, return when changed, § 370.. Accounts, revision and readjustment of, by comptroller, § 374.. Action for recovery of, may be brought by attorney general, § 381.... 335 Act not invalidated if part thereof adjudged to be invalid, § 385, subd. 2 326 329 335 Administration of Income Tax appropriation of $300,000, § 385, subd. Affidavit, return, to be annexed to, § 371. Agent, fiduciary distinct from return, when to make, § 367. warrant to, for collection of unpaid tax, § 380.... 338 327 322 334 Agents, withholding (see withholding agent) Amounts received through accident or health insurance, § 359, subd. 2-e ..... 265 soldiers or sailors benefit law, § 359, subd. 2-e.. 265 war risk insurance act, through, § 359, subd. 2-e.. 265 under workmen's compensation acts as compensation or damages, § 359, subd. 2-e... 265 Amount withheld to be credited against income tax as computed in return, § 366, subd. 4.... 321 Analysis of Personal Income Tax... 185 Annuities, to non-residents, gross income from, when included in, § 359, subd. 3 267 Appropriation of $300,000 for administration of act, § 385, subd. 5.. Assembly ways and means committee chairman to approve new posi tions and fixed salaries, § 385, subd. 5.. Assessment, notice of, § 378..... 334 record to be preserved by comptroller, § 378.. 334 Assessment of personal property made prior to Aug. 1, 1919 taxes thereon, obligation to pay, § 385, subd. 5.... 338 validity of, § 385, subd. 5.... 338 Attorney-general, action by, for recovery of unpaid taxes, § 381. opinions of, construing N. Y. law..... taxes, unpaid, action by for recovery, § 381. 335 213 335 Beneficiaries of estate or trust distributive share of estate or trust to be included in return by fidu PAGE ciary, § 365, subd. 2...... ... 315 fiduciary to include in return distributive share of, § 365, subd. 2.. 315 income distributed to periodically, § 365, subd. 1-d.. when tax paid by fiduciary, § 365, subd. 3.. net income to include distributive share, § 365, subd. 4.. Betterments, not deductible from net income, § 361, subd. 2. Bonds, exempt locally, § 352..... 314 316 318 308 337 329 Books and records, when comptroller to examine, § 373. 329 236 Capital expenditures, not deductible 308 Certiorari (See Chapters XX to XXII, Part III) eight days' notice to be given comptroller of application for writ, § 375 .... 330 notice of application therefor must be made within thirty days after notice of determination, § 375.... 330 review of determination of comptroller, § 375.. 330 undertaking to be filed, § 375..... 330 writ; regulations as to comptroller; determination of, reviewable by, § 375 ... 330 Charitable contributions or gifts deductible from net income, § 360, subd. 10 303 .... Choses in action, exempt locally (See Chapter XXVII, Part IV), § 352 237 Cities, budget, when, to include revenue from act; when Ch. 627, L. revenue to; when to be included in budget, Ch. 627, L. 1919, § 385, subd. 4 Collection of warrant for (See Chapter XXI, Part III), § 380, subd. 1 334 Comptroller, account for taxes, penalties, etc., to audit and state, § 373 329 accounting period, new, basis of computing net income, when, § 358, assessment; notice of, to be preserved by, § 378. blank forms to be furnished by, § 371..... books and records, to examine, § 373... branch offices of for administration to be maintained, § 372...... 246 334 334 327 329 329 PAGE certiorari (See Chapters XX to XXII, Part III) collection of, by (See Chapter XXI, Part III), § 379, subd. 1...... 334 computation of, by, § 377, subd. 2.... 333 credit allowed by, to non-residents, when, § 363.. 311 definition of, § 350, subd. 1................ 226 depletion allowance, to be determined by, § 360, subd. 9. 266 determination of, reviewable by certiorari, § 375..... may estimate taxable income when no return made, § 373.... 329 ...... net income, manner of computing, to be determined by, when, § 358, subd. 1 246 notice of assessment; record of to be preserved by, § 378. partnership, may require return for, when, § 364...... payment of tax to, by withholding agent, § 366, subd. 3. penalty for violation of, § 384, subd. 2.. return and payment of tax to, by withholding agents, § 366, subd. 3 321 may estimate taxable income when no return made, § 373...... 329 may revise when incorrect, § 373... 329 return to, by March 15, § 371.. 327 return to, by withholding agents, § 366, subd. 2.. revision and readjustment of accounts by, § 374. 320 329 rules and regulations for deduction and withholding at source..... 208 re depletion allowance, to be prescribed by, § 360, subd. 9.... 289 to make, § 383..... 336 secrecy required of, re income returns, § 384, subd. 1.. 337 sheriff, issued to, § 380.... 334 taxable income, to estimate, when no return made, § 373.... to audit and state account for taxes, penalties, etc., § 373...... 329 to be given eight days' notice of application for writ of certiorari, § 375 .. 330 to estimate taxable income when no return made, § 373. 329 to examine books and records, when, § 373.. 329 to provide a fund for payment of refunds, § 382.. 336 |