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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 |
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Subpart 19-2. Allocation of Entire Net Income |
| 20 CRR-NY I B 19-2 Notes |
| Sec. 19-2.1. General rules for allocation of entire net income |
| Sec. 19-2.2. Computation of entire net income allocation percentage |
| Sec. 19-2.3. IBF entire net income allocation rules |
| Sec. 19-2.4. Allocation of entire net income on combined returns |