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An Entity of Type : prov:Entity, within Data Space : webisadb.webdatacommons.org associated with source dataset(s)

AttributesValues
rdf:type
prov:value
  • (f) Where, in the case of the sale, exchange or other disposition of property, the amount realized is substantially less than the fair market value of such property at the time of such sales, exchange or other disposition, the State Tax Commissioner may treat the difference between the fair market value and the amount realiked as a gift and not a capital loss as defined in Section 1, provided, tha
prov:wasQuotedFrom
is prov:wasDerivedFrom of
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