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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter I. Franchise and Certain Business Taxes |
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Subchapter A. Business Corporation Franchise Tax |
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Part 1. Imposition of Tax |
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Subpart 1-1. Introduction |
| 20 CRR-NY I A 1-1 Notes |
| Sec. 1-1.1. Nature of tax |
| Sec. 1-1.2. Tax bases |