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Home Title 20 Department of Taxation and Finance Chapter I Franchise and Certain Business Taxes Subchapter A. Business Corporation Franchise Tax

Part 3 Methods of Computing Tax

  • 20 CRR-NY I A 3 Notes
  • s 3.32 [Repealed]
  • Subpart 3-1 Introduction
  • Subpart 3-2 Tax Measured by the Entire Net Income Base
  • Subpart 3-3 Tax Measured by the Capital Base
  • Subpart 3-4 Tax Measured by the Minimum Taxable Income Base
  • Subpart 3-5 Tax Measured by the Fixed Dollar Minimum
  • Subpart 3-6 Tax Measured by the Subsidiary Capital Base
  • Subpart 3-7 Capital Loss
  • Subpart 3-8 Net Operating Loss Deduction
  • Subpart 3-9 Domestic International Sales Corporation (Disc)
  • Subpart 3-10 (Repealed)
  • Subpart 3-11 Real Estate Investment Trusts
  • Subpart 3-12 Regulated Investment Companies
  • Subpart 3-13 Corporate Partners
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