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Subpart 18-3 International Banking Facility (IBF) | Midpage
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New York Codes, Rules and Regulations
Title 20
Chapter I
Subchapter B Franchise Tax on Banking Corporations
Part 18
Subpart 18-3 International Banking Facility (IBF)
Subpart 18-3 International Banking Facility (IBF)
Department of Taxation and Finance
18-3.1
General.
18-3.2
Meaning of certain terms.
18-3.3
Adjusted eligible net income.
18-3.4
Eligible gross income.
18-3.5
Direct expenses of the IBF.
18-3.6
Interest expense of the IBF.
18-3.7
Bad debt deduction of the IBF.
18-3.8
Indirect expenses of the IBF, including head office expenses.
18-3.9
Apportionment of expenses of the IBF.
18-3.10
Ineligible funding amount.
18-3.11
Floor amount.