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 6 - REPORTS
Subpart 6-2 - COMBINED REPORTS
Section 6-2.8 - Other Rules
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 6-2.8
Current through Register Vol. 46, No. 12, March 20, 2024
(Tax Law, section 210-C)
(a) For rules regarding when REITS or RICS should be included in a combined report, see Subpart 9-4 of this Subchapter.
(b) A combinable captive insurance company, as defined in section 2(11), is required to be included in a combined report if more than 50% of the voting power of its capital stock is owned or controlled directly or indirectly by a corporation subject to tax under article 9-A or a corporation required to be included in a combined report under article 9-A.
Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
