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Subpart 4-6 Other Rules | Midpage
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New York Codes, Rules and Regulations
Title 20
Chapter I
Subchapter A. Business Corporation Franchise Tax
Part 4
Subpart 4-6 Other Rules
Subpart 4-6 Other Rules
Department of Taxation and Finance
4-6.1
Power of the Commissioner of Taxation and Finance to adjust business allocation percentage and alternative business allocation percentage.
4-6.2
Discretionary adjustment: taxpayer using expense factor in place of property factor.
4-6.3
Rules relating to allocation by a government contractor.
4-6.4
Short period business allocation percentage and short period alternative business allocation percentage.
4-6.5
Rules relating to allocation by a corporate partner of a partnership or joint venture.