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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 3-6. Tax Measured by the Subsidiary Capital Base |
| 20 CRR-NY I A 3-6 Notes |
| Sec. 3-6.1. Computing the tax measured by the subsidiary capital base |
| Sec. 3-6.2. Definition of subsidiary |
| Sec. 3-6.3. Definition of subsidiary capital |
| Sec. 3-6.4. Determining subsidiary capital |
| Sec. 3-6.5. Adjustment of subsidiary capital to period covered by report |
| Sec. 3-6.6. Computing subsidiary capital on a combined report |
| Sec. 3-6.7. Correcting distortions of subsidiary capital |