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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 5. Credits Against Tax |
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Subpart 5-2. Investment Tax Credit |
| 20 CRR-NY I A 5-2 Notes |
| Sec. 5-2.1. General |
| Sec. 5-2.2. Qualified property |
| Sec. 5-2.3. Leased property |
| Sec. 5-2.4. Meaning of other terms |
| Sec. 5-2.5. Computing the investment tax credit |
| Sec. 5-2.6. Elective treatment of certain property which qualifies for the investment tax credit |
| Sec. 5-2.7. Limitation and carry-over of the investment tax credit |
| Sec. 5-2.8. Recomputation of investment tax credit on property disposed of or property that ceases to qualify |