20 CRR-NY 18-4.5NY-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 B. FRANCHISE TAX ON BANKING CORPORATIONS
PART 18. COMPUTATION OF TAX
SUBPART 18-4. ALTERNATIVE MINIMUM TAX MEASURED BY ALTERNATIVE ENTIRE NET INCOME
20 CRR-NY 18-4.5
20 CRR-NY 18-4.5
18-4.5 Correcting distortion of alternative entire net income.
Tax Law, ยง 1462(g)
For rules relating to the power of the Tax Commission to correct distortion of alternative entire net income, see section 18-1.3 of this Part.
20 CRR-NY 18-4.5
Current through February 28, 2023
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