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Subpart 3-3 Tax Measured by the Capital Base | Midpage
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New York Codes, Rules and Regulations
Title 20
Chapter I
Subchapter A. Business Corporation Franchise Tax
Part 3
Subpart 3-3 Tax Measured by the Capital Base
Subpart 3-3 Tax Measured by the Capital Base
Department of Taxation and Finance
3-3.1
Computing the tax measured by the capital base.
3-3.2
Definition of investment capital.
3-3.3
Definition of business capital.
3-3.4
Determining business capital and investment capital.
3-3.5
Fair market value.
3-3.6
Average value.
3-3.7
Adjustment of capital to period covered by report.
3-3.8
Computing business capital and investment capital on a combined report.
3-3.9
Correcting distortions of business capital and investment capital.