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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 3-8. Net Operating Loss Deduction |
| 20 CRR-NY I A 3-8 Notes |
| Sec. 3-8.1. Deduction for net operating loss |
| Sec. 3-8.2. Amount of net operating loss deduction allowed |
| Sec. 3-8.3. Alien corporations |
| Sec. 3-8.4. Real estate investment trusts |
| Sec. 3-8.5. Aggregating net operating losses |
| Sec. 3-8.6. Foreign expropriation losses |
| Sec. 3-8.7. Net operating loss deduction—combined reports |
| Sec. 3-8.8. Net operating loss deduction of taxpayer with business income and investment income |
| Sec. 3-8.9. Method of claiming credit or refund on account of net operating loss |