Sec. 3-6.5. Adjustment of subsidiary capital to period covered by report

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Tax Law, § 210(2)
If a period covered by a report is other than 12 calendar months, the amount of subsidiary capital is determined by multiplying its average value (see section 3-6.4 of this Subpart), by the number of calendar months or major parts thereof included in such period, and dividing the product by 12.

                    
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