Subpart 3-3 Tax Measured by the Capital Base
- 20 CRR-NY I A 3-3 Notes
- s 3-3.1 Computing the tax measured by the capital base.
- s 3-3.2 Definition of investment capital.
- s 3-3.3 Definition of business capital.
- s 3-3.4 Determining business capital and investment capital.
- s 3-3.5 Fair market value.
- s 3-3.6 Average value.
- s 3-3.7 Adjustment of capital to period covered by report.
- s 3-3.8 Computing business capital and investment capital on a combined report.
- s 3-3.9 Correcting distortions of business capital and investment capital.