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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 19 Allocation
20 CRR-NY I B 19 Notes
Subpart 19-1 General
Subpart 19-2 Allocation of Entire Net Income
Subpart 19-3 Allocation of Alternative Entire Net Income
Subpart 19-4 Allocation of Taxable Assets
Subpart 19-5 Payroll Factor
Subpart 19-6 Receipts Factor
Subpart 19-7 Deposits Factor
Subpart 19-8 Other Rules