The sun. [volume] (New York [N.Y.]) 1916-1920, 1919-04-19

deduction shall be allowable only as to
contributions or gifts mace 10 corporA-
lions or associations incorporated by or
organised under the laws or this state
or the vocational rehabiiita'ion fund
above mentioned.
than a resident OF the state the deduc-
allowed only IL and TO the extent that
they are connected With income arising
from sources within the state, and the
proper npportionment ana ALLEGATION Of
the deductions with respect to sources
of income within and without the State
shall he determined under rules and
regulations to be prescribed by the
Comptroller.
Ncn-Deductiblc Items.
I,.r,. no+ aaduc4itis. Tn eon,nutinv
nat incon,s No 6sauc,io,. shaii IN any
On ma ho ailowsd in resnenf or:
psraona, i,yinv or "a rniIv sxosns~s
r Any amount ns,d out FOR new build,
,ng. a., ,or rarr,s nant in,nrovsy,snts mr.
nss OF TOT pes H. 10 ,, ,npr0se ahs Ysn,s
NJ sny nroncrty or estate.
irv sn,o,,nt exnenasd In rsstorinr
nron.r,y ar In rnakinr sood INA srhaus-
,ior thsrsof Tor which an ailovanoa IA
or o y. bsan wade. nr
r,ra,,i,,,ns n.,S IN ANY, u,A ,rn,--
ancn naiirv covsrinr ths iIss ~ any On
a. 80 az, ,ioyas az ~ any n.rson rnsn-
c,a,Iv ,ntsrs,tsa In ANY trade or b,,s,ness
"a rrjsd m Inv the tsxnay.r. vhsn ina
taxnaver In aireotIv or indirectly n bens-
pcinry under such policy.
F@einptions me Lono"hs ekehp
IONS sinai 'o @"'"ou " My iesfueh1
~ .ne 49, AS pe,sV ~
~ a.. 49, ~ t.,,,r,, y. $1,000
e ,,",n Ii, h,,a,..s .s..
ps.som.i -S.,,,..,a,, 80 40 nnh ~.
bs.S "a lie. i,.ias ,ara,s.. .ssi rs
cs,,,s n,,t nna rsr.o,ai s,.r,n,,o,, -,
40 nm an,tn.t th.tr .rursSs,a 80 Ia
ron,s ana in osss ,ssS maya .snsrata
,ot,,rr. thn nsr.anoi ass,,rtinn ~ a. 6oo
msv n, ,stsn nv s,iher or div,dsa no.
twce, tbsm
Twn nnrarsa dollars ,or s.,n War.
s,n fo,h.r ,Sar ,ushand nr w,ea, A.
nsnasnt ,,non ana recaivinr hi. chisr
snnnort FROM ths tsrnaysr. - s,,nh a.
pendent person In under IA YEARS OF are
or Ia Incapable Of self-support because
men'eiiy or pnys,csily aeieSt ,.s.. -
n .enpa.e, 49, 80. s,,v 1900
I",.is, 49,, $50. g.,
$500 a' an o IN. e.,s1' .sm
.aHes'on unuui .'. ai s
.aIeu ~ o"'y ~ Va III. .nn,,n,,
eAe,np''on pio'Iuea ior III u,s .,'n.
=" 1850 vi tnn ass 49,,
VI SUI 'aini'eh' ""ee' vi ''Aoi VIM
pe"'~''oH'
cx,a,,. co. rora..,a.n,..
Credit for taxes In case OF taxpayers
ever a taxpayer other than resident
OK the state has become liable 70 In
come FOR the taxaole year, derived from
sources within this state and ouooeot 10
taxation under TINS article, the Comp
trolier shall credit the amount OF income
tax payable by MN unotr this artlcie
with such proportion OF the TAX 30 pay
able by him to tho State or country
where he resides as ms income upon
which the tax 30 payable TO sucn otner
state or country was imposed proVidoo
that such credit shall be allowed only II
the laws OF said state or country grant
substantially similar crecit 70 resi-
dents OF this State subject 70 income
tax under such laws
Taxes on Parsnsrship Members.
ACKNOWLEDGEMENTS carrying on
Co. ;ncor,a r., oni,, IN thair Individual
n.,,.i,,. rrnorn .h,lI 10 i,ciuaad In
.a,,,n,,,;rS ~ N, ,non,,n a, aocn nsrt
nsr hi. d,str,hntiva .hare whethsr dis
,,,.r,ays g. w., - ,ha ,.t ,rco,,,s NJ the
, ,'uuu " ~ " w.. t.rah,a go ~ -
~. 80, ir,po,,,a ,ar .,,ch tsy.hlA var Ia
ns,.,n',.na 80, ~. I'd. -, r.r,od
sI.s .n. ,,aa,' ~. 49, ~
o'te,ent i.oI' . "po. ~ ,.,,Sn
49, 80 -, IL s,.Y,. 49,
w. Wv" ~, nn,an..s,u o.
Oh .he ne, ,ncoile vi eIs par .he's snip .o'
any account'nk peI,oo Oh mo pal snIp
ehuink ",lnIn 'ns nsIa. OF oaiena seA
upon 'he oaHis Oh whisn inc partners net
income lib computed. ihApa,ers VINO a'e
members o. pailhersnIpS may % w.
CURED by inc commission 70 MAKE re-
turn st@'ihs inc srosS Feceip1s anu Iet
gains or pronts OF tne partnership lot
any takaoIe year ihe net income Oh
the partnership snail De computed IN the
same manner ana on inc same OASIS as
provided IN computing inc net income or
provided in subdivision 10 Of section $50
ena ~. a,',d.s <"r ., .,t,en asa
shai, hn a,,nwna ALL =, tho ,nd;v,s,,e !
M r,nsrs way
iA'
| Taxes on Estates ana Trusts.
s .
| tn, ~" ,a -, al. ..,.,.
.,ai, ann,,, - ~. tnoon,. -, ..t"to. ~ az
go, Liza =, nrn..rt,, naia T., .r,,.t C.,
r,nd,nS.
| Incop,e rsce,vad bv as+atss ~ a.
censed ncrsons during tha nsr,od NJ
,dn,inis+ra ton or settiement ~ the e.,
/ tate:
p. Income accumulated In trust for