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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 18. Computation of Tax |
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Subpart 18-2. Basic Tax - Measured by Entire Net Income |
| 20 CRR-NY I B 18-2 Notes |
| Sec. 18-2.1. General |
| Sec. 18-2.2. Definition of entire net income |
| Sec. 18-2.3. Adjustments - items to be added to Federal taxable income |
| Sec. 18-2.4. Adjustments - items to be deducted from Federal taxable income |
| Sec. 18-2.5. Other items affecting entire net income |
| Sec. 18-2.6. Computation of entire net income on a combined return |
| Sec. 18-2.7. Taxable year in which income or deduction is included in entire net income |
| Sec. 18-2.8. Adjusting entire net income to period covered by return |
| Sec. 18-2.9. Correcting distortion of entire net income |