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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 19-3. Allocation of Alternative Entire Net Income |
| 20 CRR-NY I B 19-3 Notes |
| Sec. 19-3.1. General rules for allocation of alternative entire net income |
| Sec. 19-3.2. Computation of alternative entire net income allocation percentage |
| Sec. 19-3.3. IBF alternative entire net income allocation rules |
| Sec. 19-3.4. Allocation of alternative entire net income on combined returns |