20 CRR-NY 21-2.7NY-CRR
20 CRR-NY 21-2.7
20 CRR-NY 21-2.7
21-2.7 Combined returns: cross-references.
The following is a list of cross-references to other sections of this Title which pertain to combined returns:
(a) Computing tax on combined returns, see section 18-1.2.
(b) Definition of entire net income, see section 18-2.2 of this Title.
(c) Computing entire net income on a combined return, see section 18-2.6.
(d) Computing the alternative minimum tax measured by alternative entire net income on a combined return, see section 18-4.2.
(e) Computing the alternative minimum tax measured by taxable assets on a combined return, see section 18-5.6.
(f) The alternative minimum tax measured by the fixed minimum amount on a combined return, see section 18-6.2.
(g) Allocation of entire net income on combined returns, see section 19-2.4.
(h) Allocation of alternative entire net income on combined returns, see section 19-3.4.
(i) Allocation of taxable assets on combined returns, see section 19-4.3.
(j) Receipts factor on combined returns, see section 19-6.10.
(k) Computing the eligible business facility credit on combined returns, see sections 20-1.1 and 5-1.6.
(l) Computing the credit for servicing mortgages on combined returns, see section 20-3.1.
(m) Computing the mortgage recording tax credit on combined returns, see section 20-5.1.
(n) Form of combined returns, see section 21-3.2.
(o) Combined corporations ceasing to be subject to tax under article 32, see section 21-4.3.
(p) Extension of time for filing combined returns, see section 21-4.4.
(q) Payment of tax on combined returns, see Subpart 22-1.
(r) Assessment of tax on combined returns, see section 8-1.3.
20 CRR-NY 21-2.7
Current through February 28, 2023
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