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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 2. Accounting Periods and Methods |
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Subpart 2-1. Accounting Periods |
| 20 CRR-NY I A 2-1 Notes |
| Sec. 2-1.1. General |
| Sec. 2-1.2. Calendar-year taxpayers |
| Sec. 2-1.3. Fiscal-year taxpayers |
| Sec. 2-1.4. Taxpayers using a 52-53 week year |
| Sec. 2-1.5. Change of accounting period |