§ 11-93 Combined Reports; Gross References.
RCNY § 11-93
For corporations taxed on a combined basis, see 19 RCNY §§ 11-86 and 11-91(a) through (c), supra. As to combined corporations ceasing to be subject to tax under Subchapter 2 of Chapter 6 of Title 11, see 19 RCNY §§ 11-14 and 11-88, supra. For computation of tax on the basis of combined reports, see 19 RCNY § 11-24, supra. For computation of minimum tax on combined reports, see 19 RCNY § 11-44(b), supra. For computation of entire net income on the basis of combined reports, see 19 RCNY §§ 11-24, 11-27(h), and 11-32, supra. For computation of business and investment capital on the basis of combined reports, see 19 RCNY § 11-42, supra. For computation of subsidiary capital on the basis of combined reports, see 19 RCNY § 11-48, supra. For determination of the receipts factor on the basis of combined reports, see 19 RCNY § 11-65(f), supra. For determination of the property factor based on intercompany rentals of real property, see 19 RCNY § 11-64(b), supra. For general rules of allocation in the case of combined reports, see 19 RCNY § 11-62, supra.
