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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 18-4. Alternative Minimum Tax Measured by Alternative Entire Net Income |
| 20 CRR-NY I B 18-4 Notes |
| Sec. 18-4.1. Computation of the alternative minimum tax measured by alternative entire net income |
| Sec. 18-4.2. Computation of the alternative minimum tax measured by alternative entire net income on a combined return |
| Sec. 18-4.3. Taxable year in which income or deduction is included in alternative entire net income |
| Sec. 18-4.4. Adjusting alternative entire net income to period covered by return |
| Sec. 18-4.5. Correcting distortion of alternative entire net income |