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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 E. Franchise Tax on Transportation and Transmission Corporations |
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Part 41. Allocation of Gross Earnings by Telephone and Telegraph Corporations from Transmission Services |
Part 41. Allocation of Gross Earnings by Telephone and Telegraph Corporations from Transmission Services
| 20 CRR-NY I E 41 Notes |
| Sec. 41.1. General |
| Sec. 41.2. Allocation by accounting |
| Sec. 41.3. Allocation by formula |
| Sec. 41.4. Computation of the revenue-producing circuit miles factor |
| Sec. 41.5. Computation of the property factor |
| Sec. 41.6. Rented real property and tangible personal property |