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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 2-3. Cessation Periods |
20 CRR-NY I A 2-3 Notes |
Sec. 2-3.1. Cessation period |