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Subpart 3-9 Domestic International Sales Corporation (Disc) | Midpage
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New York Codes, Rules and Regulations
Title 20
Chapter I
Subchapter A. Business Corporation Franchise Tax
Part 3
Subpart 3-9 Domestic International Sales Corporation (Disc)
Subpart 3-9 Domestic International Sales Corporation (Disc)
Department of Taxation and Finance
3-9.1
General.
3-9.2
Taxable DISC.
3-9.3
Tax exempt DISC.
3-9.4
Corporate stockholders of tax exempt DISC.
3-9.5
Corporate stockholder's treatment of distribution and capital of a DISC.
3-9.6
Combined reports.
3-9.7
Rules for treatment of earnings and profits.