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New York Codes, Rules and Regulations
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Title 20 Department of Taxation and Finance
Chapter I Franchise and Certain Business Taxes
Subchapter A. Business Corporation Franchise Tax
Part 2 Accounting Periods and Methods
Subpart 2-1 Accounting Periods
20 CRR-NY I A 2-1 Notes
s 2-1.1 General.
s 2-1.2 Calendar-year taxpayers.
s 2-1.3 Fiscal-year taxpayers.
s 2-1.4 Taxpayers using a 52-53 week year.
s 2-1.5 Change of accounting period.