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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 |
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Subpart 3-13. Corporate Partners |
| 20 CRR-NY I A 3-13 Notes |
| Sec. 3-13.1. General |
| Sec. 3-13.2. Determination of applicable methodology |
| Sec. 3-13.3. Computation of tax under the aggregate method - source and character of partnership items |
| Sec. 3-13.4. Computation of tax under the entity method |
| Sec. 3-13.5. Election by foreign corporate limited partner |
| Sec. 3-13.6. Tiered partnerships |
| Sec. 3-13.7. Treatment of gain or loss from the sale of a partnership interest |