Subpart 18-5 Alternative Minimum Tax Measured by Taxable Assets
- 20 CRR-NY I B 18-5 Notes
- s 18-5.1 Computation of the alternative minimum tax measured by taxable assets.
- s 18-5.2 Definition of taxable assets.
- s 18-5.3 Definition of net worth ratio.
- s 18-5.4 Definition of mortgages.
- s 18-5.5 Definition of interbank placements.
- s 18-5.6 Computation of the alternative minimum tax measured by taxable assets on a combined return.
- s 18-5.7 Adjusting taxable assets to period covered by return.
- s 18-5.8 Correcting distortion of taxable assets.