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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 3-4. Tax Measured by the Minimum Taxable Income Base |
| 20 CRR-NY I A 3-4 Notes |
| Sec. 3-4.1. Computing the tax measured by the minimum taxable income base |
| Sec. 3-4.2. Definition of minimum taxable income |
| Sec. 3-4.3. Taxable year in which income or deduction is included in minimum taxable income |
| Sec. 3-4.4. Adjusting minimum taxable income to period covered by report |
| Sec. 3-4.5. Computing minimum taxable income on a combined report |
| Sec. 3-4.6. Correcting distortions of minimum taxable income |
| Sec. 3-4.7. [Repealed] |
| Sec. 3-4.8. [Repealed] |
| Sec. 3-4.9. [Repealed] |