 |
New York Codes Rules Regulations (Last Updated: March 27,2024) |
 |
TITLE 20. Department of Taxation and Finance |
|
|
Chapter I. Franchise and Certain Business Taxes |
|
|
Subchapter B. Franchise Tax on Banking Corporations |
|
|
Part 19. Allocation |
|
|
Subpart 19-8. Other Rules |
| 20 CRR-NY I B 19-8 Notes |
| Sec. 19-8.1. Allocation of entire net income for a short period |
| Sec. 19-8.2. Allocation of alternative entire net income for a short period |
| Sec. 19-8.3. Allocation of taxable assets for a short period |
| Sec. 19-8.4. Power of the Commissioner of Taxation and Finance to adjust or change the method of allocation |
| Sec. 19-8.5. Optional depreciation |