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New York Codes, Rules and Regulations
Title 20 Department of Taxation and Finance
Chapter I Franchise and Certain Business Taxes
Subchapter E Franchise Tax on Transportation and Transmission Corporations
Part 41 Allocation of Gross Earnings by Telephone and Telegraph Corporations from Transmission Services
20 CRR-NY I E 41 Notes
s 41.1 General.
s 41.2 Allocation by accounting.
s 41.3 Allocation by formula.
s 41.4 Computation of the revenue-producing circuit miles factor.
s 41.5 Computation of the property factor.
s 41.6 Rented real property and tangible personal property.