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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 |
Sec. 3-2.6. Items to be added to Federal taxable income with regard to corporate acquisitions, corporate mergers or corporate consolidations
Latest version.
- Tax Law, § 208(9)(b)The additions to Federal taxable income which apply to taxpayers with regard to certain corporate acquisitions, corporate mergers and corporate consolidations are provided in subparagraphs (6-a), (12), (13), and (14) of section 208(9)(b) of the Tax Law.