20 CRR-NY 3-2.6NY-CRR
STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER I. FRANCHISE AND CERTAIN BUSINESS TAXES
SUBCHAPTER A. BUSINESS CORPORATION FRANCHISE TAX
PART 3. METHODS OF COMPUTING TAX
SUBPART 3-2. TAX MEASURED BY THE ENTIRE NET INCOME BASE
20 CRR-NY 3-2.6
20 CRR-NY 3-2.6
3-2.6 Items to be added to Federal taxable income with regard to corporate acquisitions, corporate mergers or corporate consolidations.
Tax Law, ยง 208(9)(b)
The additions to Federal taxable income which apply to taxpayers with regard to certain corporate acquisitions, corporate mergers and corporate consolidations are provided in subparagraphs (6-a), (12), (13), and (14) of section 208(9)(b) of the Tax Law.
20 CRR-NY 3-2.6
Current through February 28, 2023
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.