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For purposes of the Internal Revenue Code of 1954 [now 1986], no amount shall be included in the gross income of a qualified cooperative housing corporation by reason of the payment or reimbursement by a city housing development agency or corporation of amounts for—
14 paź 2024 · Sec. 216 Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder. (a) Allowance of deduction. In the case of a tenant-stockholder (as defined in subsection (b) (2)), there shall be allowed as a deduction amounts (not otherwise deductible) paid or accrued to a cooperative housing corporation ...
8 cze 2012 · “The amendments made by subsection (a) [amending this section] shall apply to all taxable years to which the Internal Revenue Code of 1986 [formerly I.R.C. 1954] applies.”
1 sty 2024 · Internal Revenue Code § 216. Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder. Current as of January 01, 2024 | Updated by FindLaw Staff. (a) Allowance of deduction.
3 sty 2019 · An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from ...
(1) Section 501(a) of the Internal Revenue Code of 1986 provides for the tax exemption of certain organizations, including those described in Section 501(c). Many categories of organizations are listed under Section 501(c).
In general, the provisions of the Internal Revenue Code of 1954 are applicable with respect to taxable years beginning after December 31, 1953, and ending after August 16, 1954. Certain provisions of that Code are deemed to be included in the Internal Revenue Code of 1939. See section 7851.
