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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 19-6. Receipts Factor |
| 20 CRR-NY I B 19-6 Notes |
| Sec. 19-6.1. General |
| Sec. 19-6.2. Income from loans and financing leases |
| Sec. 19-6.3. Receipts from leases and rents |
| Sec. 19-6.4. Income from bank, credit, travel, entertainment and other card operations |
| Sec. 19-6.5. Income from trading activities and investment activities |
| Sec. 19-6.6. Fees or charges from letters of credit, traveler's checks and money orders |
| Sec. 19-6.7. Receipts for services performed |
| Sec. 19-6.8. Receipts of royalties |
| Sec. 19-6.9. Other business receipts |
| Sec. 19-6.10. Receipts factor on combined returns |