Subpart 3-4 Tax Measured by the Minimum Taxable Income Base | Midpage

Collections
New York Codes, Rules and Regulations

Subchapter A. Business Corporation Franchise Tax

Subpart 3-4 Tax Measured by the Minimum Taxable Income Base

Subpart 3-4 Tax Measured by the Minimum Taxable Income Base

Department of Taxation and Finance

3-4.1Computing the tax measured by the minimum taxable income base.3-4.2Definition of minimum taxable income.3-4.3Taxable year in which income or deduction is included in minimum taxable income.3-4.4Adjusting minimum taxable income to period covered by report.3-4.5Computing minimum taxable income on a combined report.3-4.6Correcting distortions of minimum taxable income.3-4.7[Repealed]3-4.8[Repealed]3-4.9[Repealed]