New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter C - Franchise Taxes On Insurance Corporations
Part 32 - COMBINED RETURNS
- Section 32.1 - General
- Section 32.2 - Capital stock requirement
- Section 32.3 - Substantial intercorporate transactions generally
- Section 32.4 - Substantial intercorporate transactions receipts and expenditures tests
- Section 32.5 - Substantial intercorporate transactions based on asset transfers
- Section 32.6 - Combined group composition
- Section 32.7 - Filing Combined Returns
- Section 32.8 - Corporations not required or permitted to file a combined return
- Section 32.9 - Examples
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