Sec. 6-2.6. Combined reports: other entities

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Tax Law, § 211(4)
(a) Any corporation which owns or controls either directly or indirectly substantially all of the capital stock of a taxable DISC, as defined in section 3-9.2 of this Title, will be allowed, at its election, to file a combined report which includes such DISC. However, if the corporation fails to make the election allowed by this section, the commissioner is not prohibited from requiring a combined report covering the corporation and such DISC.
(b) For information relating to the inclusion of a real estate investment trust (REIT) in a combined report, see section 211.4 of the Tax Law.
(c) For information relating to the inclusion of a regulated investment company (RIC) in a combined report, see section 211.4 of the Tax Law.

                    
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