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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 3-9. Domestic International Sales Corporation (Disc) |
| 20 CRR-NY I A 3-9 Notes |
| Sec. 3-9.1. General |
| Sec. 3-9.2. Taxable DISC |
| Sec. 3-9.3. Tax exempt DISC |
| Sec. 3-9.4. Corporate stockholders of tax exempt DISC |
| Sec. 3-9.5. Corporate stockholder's treatment of distribution and capital of a DISC |
| Sec. 3-9.6. Combined reports |
| Sec. 3-9.7. Rules for treatment of earnings and profits |