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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 3-3. Tax Measured by the Capital Base |
| 20 CRR-NY I A 3-3 Notes |
| Sec. 3-3.1. Computing the tax measured by the capital base |
| Sec. 3-3.2. Definition of investment capital |
| Sec. 3-3.3. Definition of business capital |
| Sec. 3-3.4. Determining business capital and investment capital |
| Sec. 3-3.5. Fair market value |
| Sec. 3-3.6. Average value |
| Sec. 3-3.7. Adjustment of capital to period covered by report |
| Sec. 3-3.8. Computing business capital and investment capital on a combined report |
| Sec. 3-3.9. Correcting distortions of business capital and investment capital |