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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 3-7. Capital Loss |
Sec. 3-7.5. Miscellaneous
Latest version.
- A taxpayer that claims a capital loss carry back or carry forward must submit a copy of its Federal schedule of capital gains and losses for the loss year and for any year or years to which the loss is being carried. A claim for refund based on a capital loss carry back must be filed on the forms and in the manner prescribed by the commissioner.