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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 B Franchise Tax on Banking Corporations
Part 18 Computation of Tax
Subpart 18-6 Alternative Minimum Tax Measured by the Fixed Minimum Amount
20 CRR-NY I B 18-6 Notes
s 18-6.1 The alternative minimum tax measured by the fixed minimum amount.
s 18-6.2 The alternative minimum tax measured by the fixed minimum amount on a combined return.