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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 B. Franchise Tax on Banking Corporations |
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Part 17. Accounting Periods and Methods |
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Subpart 17-1. Accounting Periods |
| 20 CRR-NY I B 17-1 Notes |
| Sec. 17-1.1. General |
| Sec. 17-1.2. Calendar year taxpayers |
| Sec. 17-1.3. Fiscal year taxpayers |
| Sec. 17-1.4. 52-53-week fiscal year taxpayers |
| Sec. 17-1.5. Change of accounting period |