New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter A - Business Corporation Franchise Tax
Part 1 - IMPOSITION OF TAX
Subpart 1-2 - CORPORATIONS SUBJECT TO TAX
- Section 1-2.1 - Domestic corporations subject to tax
- Section 1-2.2 - Foreign corporations subject to tax. General
- Section 1-2.3 - Foreign corporations - partnership interests
- Section 1-2.4 - Foreign corporation - doing business
- Section 1-2.5 - Foreign corporation - employing capital
- Section 1-2.6 - Foreign corporation - owning or leasing property
- Section 1-2.7 - Foreign corporation - maintaining an office
- Section 1-2.8 - Foreign corporation - deriving receipts
- Section 1-2.9 - Activities deemed insufficient to subject foreign corporations to tax
- Section 1-2.10 - Foreign corporations - Public Law 86-272
- Section 1-2.11 - Corporations not subject to tax
- Section 1-2.12 - Change of classification
- Section 1-2.13 - Examples
- Section 1-2.14 to 1-2.17 - Repealed
- Section 1-2.18 to 1-2.24 - Repealed
- Section 1-2.25 - Repealed
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