N.Y. Comp. Codes R. & Regs. tit. 20, § 16-2.3 – Definition of corporation. | Midpage

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New York Codes, Rules and Regulations

Subchapter B Franchise Tax on Banking Corporations

Subpart 16-2 Definitions

§ 16-2.3

N.Y. Comp. Codes R. & Regs. tit. 20, § 16-2.3

Definition of corporation.

Department of Taxation and Finance

The term corporation includes associations and joint-stock companies.