Subpart 3-13 Corporate Partners
- 20 CRR-NY I A 3-13 Notes
- s 3-13.1 General.
- s 3-13.2 Determination of applicable methodology.
- s 3-13.3 Computation of tax under the aggregate method - source and character of partnership items.
- s 3-13.4 Computation of tax under the entity method.
- s 3-13.5 Election by foreign corporate limited partner.
- s 3-13.6 Tiered partnerships.
- s 3-13.7 Treatment of gain or loss from the sale of a partnership interest.