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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 19. Allocation |
| 20 CRR-NY I B 19 Notes |
| Subpart 19-1. General |
| Subpart 19-2. Allocation of Entire Net Income |
| Subpart 19-3. Allocation of Alternative Entire Net Income |
| Subpart 19-4. Allocation of Taxable Assets |
| Subpart 19-5. Payroll Factor |
| Subpart 19-6. Receipts Factor |
| Subpart 19-7. Deposits Factor |
| Subpart 19-8. Other Rules |