N.Y. Comp. Codes R. & Regs. tit. 20, § 6-1.2 – Short period reports. | Midpage
§ 6-1.2
N.Y. Comp. Codes R. & Regs. tit. 20, § 6-1.2
Short period reports.
Department of Taxation and Finance
(a) a newly organized taxpayer whose first accounting period is less than 12 months; or
(b) a foreign corporation which becomes subject to tax in New York State subsequent to the commencement of its Federal accounting period; or
(c) a taxpayer which dissolves, merges, consolidates or ceases to be subject to tax in New York State prior to the close of its accounting period for Federal income tax purposes; or
(d) a taxpayer which changes its accounting period for Federal income tax purposes; or
(e) a taxpayer which becomes part of or ceases to be part of a Federal consolidated group during the year; or
(f) a taxpayer which changes from one Federal consolidated group to another Federal consolidated group during the year.