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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 3 Methods of Computing Tax
Subpart 3-7 Capital Loss
20 CRR-NY I A 3-7 Notes
s 3-7.1 General.
s 3-7.2 Method of computation.
s 3-7.3 Foreign expropriation loss.
s 3-7.4 Regulated investment companies.
s 3-7.5 Miscellaneous.