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 3 - COMPUTATION OF TAX
Subpart 3-7 - CAPITAL LOSSES
- Section 3-7.1 - New York investment capital gains or losses in taxable years beginning on or after January 1, 2015
- Section 3-7.2 - New York business capital gains or losses in taxable years beginning on or after January 1, 2015
- Section 3-7.3 - Capital losses sustained in taxable years beginning before January 1, 2015
- Section 3-7.4 - Capital losses sustained in taxable years beginning on or after January 1, 2015
- Section 3-7.5 - Application of New York net capital losses
- Section 3-7.6 - Rules for combined reports
- Section 3-7.7 - Record keeping
- Section 3-7.8 - Examples
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