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Subpart 3-13 Corporate Partners | Midpage
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New York Codes, Rules and Regulations
Title 20
Chapter I
Subchapter A. Business Corporation Franchise Tax
Part 3
Subpart 3-13 Corporate Partners
Subpart 3-13 Corporate Partners
Department of Taxation and Finance
3-13.1
General.
3-13.2
Determination of applicable methodology.
3-13.3
Computation of tax under the aggregate method - source and character of partnership items.
3-13.4
Computation of tax under the entity method.
3-13.5
Election by foreign corporate limited partner.
3-13.6
Tiered partnerships.
3-13.7
Treatment of gain or loss from the sale of a partnership interest.