Section 443

The tax computation for the short period under section 443 b 2 would be as follows.

Section 443. A no cause of action shall arise against an owner or occupant of real property or the agent of such owner or occupant or the agent of a seller or buyer of real property for failure to disclose in any real estate transaction a fact or suspicion contained in subdivision one of this section. The benefit amount if not a multiple of 1 is rounded downward to the next lower multiple of 1. Agent means a person who is licensed as a real estate broker associate real estate broker or real estate salesperson under section four hundred forty a of this article and is acting in a fiduciary capacity.

Amendment by section 1204 c 2 of pub. 443 111 3 and the ratio of the number of normal weekly hours of work for which the employer would not compensate the individual to the individual s normal weekly hours of work. The tax of 2 529 computed under section 443 b 2 a ii is greater than the tax of 2 183 computed under section 443 b 2 a i and is therefore the tax under section 443 b 2.

94 455 as amended set out as a note under section 6851 of this title. Returns for a period of less than 12 months on westlaw findlaw codes are provided courtesy of thomson reuters westlaw the industry leading online legal research system. For more detailed codes research information including annotations and citations please visit westlaw.

Internal revenue code 443.