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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 3. Methods of Computing Tax |
| 20 CRR-NY I A 3 Notes |
| Sec. 3.32. [Repealed] |
| Subpart 3-1. Introduction |
| Subpart 3-2. Tax Measured by the Entire Net Income Base |
| Subpart 3-3. Tax Measured by the Capital Base |
| Subpart 3-4. Tax Measured by the Minimum Taxable Income Base |
| Subpart 3-5. Tax Measured by the Fixed Dollar Minimum |
| Subpart 3-6. Tax Measured by the Subsidiary Capital Base |
| Subpart 3-7. Capital Loss |
| Subpart 3-8. Net Operating Loss Deduction |
| Subpart 3-9. Domestic International Sales Corporation (Disc) |
| Subpart 3-10. [Repealed] |
| Subpart 3-11. Real Estate Investment Trusts |
| Subpart 3-12. Regulated Investment Companies |
| Subpart 3-13. Corporate Partners |