Subpart 3-2 Tax Measured by the Entire Net Income Base
- 20 CRR-NY I A 3-2 Notes
- s 3-2.1 Computing the tax measured by the entire net income base.
- s 3-2.2 Definition of entire net income.
- s 3-2.3 Adjustments: items to be added to Federal taxable income.
- s 3-2.4 Adjustments: items to be deducted from Federal taxable income.
- s 3-2.5 Other items affecting entire net income.
- s 3-2.6 Items to be added to Federal taxable income with regard to corporate acquisitions, corporate mergers or corporate consolidations.
- s 3-2.7 Entire net income of certain bridge commissions.
- s 3-2.8 Taxable year in which income or deduction is included in entire net income.
- s 3-2.9 Adjusting entire net income to period covered by report.
- s 3-2.10 Computing entire net income on a combined report.
- s 3-2.11 Correcting distortions of income.