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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 18-5. Alternative Minimum Tax Measured by Taxable Assets |
| 20 CRR-NY I B 18-5 Notes |
| Sec. 18-5.1. Computation of the alternative minimum tax measured by taxable assets |
| Sec. 18-5.2. Definition of taxable assets |
| Sec. 18-5.3. Definition of net worth ratio |
| Sec. 18-5.4. Definition of mortgages |
| Sec. 18-5.5. Definition of interbank placements |
| Sec. 18-5.6. Computation of the alternative minimum tax measured by taxable assets on a combined return |
| Sec. 18-5.7. Adjusting taxable assets to period covered by return |
| Sec. 18-5.8. Correcting distortion of taxable assets |