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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 3-9 Domestic International Sales Corporation (Disc)
20 CRR-NY I A 3-9 Notes
s 3-9.1 General.
s 3-9.2 Taxable DISC.
s 3-9.3 Tax exempt DISC.
s 3-9.4 Corporate stockholders of tax exempt DISC.
s 3-9.5 Corporate stockholder's treatment of distribution and capital of a DISC.
s 3-9.6 Combined reports.
s 3-9.7 Rules for treatment of earnings and profits.