Allocation | Midpage

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New York Codes, Rules and Regulations

Subchapter A. Business Corporation Franchise Tax

Part 4

Allocation

Department of Taxation and Finance

Subpart 4-1 General Subpart 4-2 Business Allocation Percentage Subpart 4-3 Property Factor of Business Allocation Percentage Subpart 4-4 Receipts Factor of Business Allocation Percentage Subpart 4-5 Payroll Factor of Business Allocation Percentage Subpart 4-6 Other Rules Subpart 4-7 Investment Allocation Percentage Subpart 4-8 Allocation of Entire Net Income Subpart 4-9 Allocation of Business Capital and Investment Capital Subpart 4-10 Allocation of Subsidiary Capital