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Subpart 5-2 Investment Tax Credit | Midpage
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New York Codes, Rules and Regulations
Title 20
Chapter I
Subchapter A. Business Corporation Franchise Tax
Part 5
Subpart 5-2 Investment Tax Credit
Subpart 5-2 Investment Tax Credit
Department of Taxation and Finance
5-2.1
General.
5-2.2
Qualified property.
5-2.3
Leased property.
5-2.4
Meaning of other terms.
5-2.5
Computing the investment tax credit.
5-2.6
Elective treatment of certain property which qualifies for the investment tax credit.
5-2.7
Limitation and carry-over of the investment tax credit.
5-2.8
Recomputation of investment tax credit on property disposed of or property that ceases to qualify.