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NYC Rules of the City of New York

§ 11-62 — Allocation on Combined Reports.

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What is NYC RCNY § 11-62?

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In the case of combined reports, allocation is made on the basis of combined accounts from which intercompany items (including intercorporate receipts) are eliminated. The elections provided for in § 11-604(6) of the Administrative Code (19 RCNY §§ 11-63(a), 11-68(a) and 11-70(a), infra) are not available to corporatio

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-62 Allocation on Combined Reports.

RCNY § 11-62

In the case of combined reports, allocation is made on the basis of combined accounts from which intercompany items (including intercorporate receipts) are eliminated. The elections provided for in § 11-604(6) of the Administrative Code (19 RCNY §§ 11-63(a), 11-68(a) and 11-70(a), infra) are not available to corporations taxed on a combined basis.

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