Subpart 18-5 Alternative Minimum Tax Measured by Taxable Assets | Midpage

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New York Codes, Rules and Regulations

Subchapter B Franchise Tax on Banking Corporations

Subpart 18-5 Alternative Minimum Tax Measured by Taxable Assets

Subpart 18-5 Alternative Minimum Tax Measured by Taxable Assets

Department of Taxation and Finance

18-5.1Computation of the alternative minimum tax measured by taxable assets.18-5.2Definition of taxable assets.18-5.3Definition of net worth ratio.18-5.4Definition of mortgages.18-5.5Definition of interbank placements.18-5.6Computation of the alternative minimum tax measured by taxable assets on a combined return.18-5.7Adjusting taxable assets to period covered by return.18-5.8Correcting distortion of taxable assets.