N.Y. Comp. Codes R. & Regs. tit. 20, § 21-1.2 – Short period returns. | Midpage
§ 21-1.2
N.Y. Comp. Codes R. & Regs. tit. 20, § 21-1.2
Short period returns.
Department of Taxation and Finance
(a) a newly organized taxpayer whose first accounting period is less than 12 months;
(b) a corporation which becomes subject to tax, pursuant to article 32 of the Tax Law, subsequent to the commencement of its Federal accounting period;
(c) a taxpayer which dissolves, merges, consolidates or ceases to be subject to tax pursuant to article 32 of the Tax Law prior to the close of its accounting period for Federal income tax purposes;
(d) a taxpayer which changes its accounting period for Federal income tax purposes;
(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.