Sec. 6-2.8. Combined reports: cross-references

The following is a list of cross-references to other sections of this Subchapter which pertain to combined reports:

(a) Combined corporations ceasing to exercise franchise or to be subject to tax under article 9-A, see section 2-3.1(d) of this Title.

(b) Computation of tax on a combined report, see section 3-1.3 of this Title.

(c) Computing entire net income on a combined report, see section 3-2.10 of this Title.

(d) Computing business capital and investment capital on a combined report, see section 3-3.8 of this Title.

(e) Computing minimum taxable income on a combined report, see section 3-4.5 of this Title.

(f) Fixed dollar minimum on a combined report, see section 3-5.3 of this Title (for New York S corporations, see section 3-1.3[d] of this Title).

(g) Computing subsidiary capital on a combined report, see section 3-6.6 of this Title.

(h) Net operating loss deduction – combined reports, see section 3-8.7 of this Title.

(i) Combined reports (DISC), see section 3-9.6 of this Title.

(j) Combined reports (real estate investment trusts), see section 3-11.1(c) of this Title.

(k) Combined reports (regulated investment companies), see section 3-12.1(c) of this Title.

(l) Allocation on combined reports, see section 4-1.2 of this Title.

(m) Rented real and tangible personal property, see section 4-3.2(c)(1) of this Title.

(n) Receipts factor on combined reports, see section 4-4.8 of this Title.

(o) Form of reports on combined basis, see section 6-3.2 of this Part.

(p) A corporation reporting on a combined basis ceasing to be subject to tax, or ceasing to exercise its franchise but remaining subject to tax, see section 6-4.3(c) of this Part.

(q) Assessment of tax on combined reports, see section 8-1.3 of this Title.