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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 3-2. Tax Measured by the Entire Net Income Base |
| 20 CRR-NY I A 3-2 Notes |
| Sec. 3-2.1. Computing the tax measured by the entire net income base |
| Sec. 3-2.2. Definition of entire net income |
| Sec. 3-2.3. Adjustments: items to be added to Federal taxable income |
| Sec. 3-2.4. Adjustments: items to be deducted from Federal taxable income |
| Sec. 3-2.5. Other items affecting entire net income |
| Sec. 3-2.6. Items to be added to Federal taxable income with regard to corporate acquisitions, corporate mergers or corporate consolidations |
| Sec. 3-2.7. Entire net income of certain bridge commissions |
| Sec. 3-2.8. Taxable year in which income or deduction is included in entire net income |
| Sec. 3-2.9. Adjusting entire net income to period covered by report |
| Sec. 3-2.10. Computing entire net income on a combined report |
| Sec. 3-2.11. Correcting distortions of income |