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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 18-3. International Banking Facility (IBF) |
| 20 CRR-NY I B 18-3 Notes |
| Sec. 18-3.1. General |
| Sec. 18-3.2. Meaning of certain terms |
| Sec. 18-3.3. Adjusted eligible net income |
| Sec. 18-3.4. Eligible gross income |
| Sec. 18-3.5. Direct expenses of the IBF |
| Sec. 18-3.6. Interest expense of the IBF |
| Sec. 18-3.7. Bad debt deduction of the IBF |
| Sec. 18-3.8. Indirect expenses of the IBF, including head office expenses |
| Sec. 18-3.9. Apportionment of expenses of the IBF |
| Sec. 18-3.10. Ineligible funding amount |
| Sec. 18-3.11. Floor amount |