New York Consolidated Laws, Tax Law - TAX § 210-C | FindLaw
Jan 1, 2024 · In addition, the tax on a combined report shall include the fixed dollar minimum tax specified in paragraph (d) of subdivision one of section two hundred ten of this article for each …
N.Y. Tax Law Section 210-C – Combined reports (2026)
5 days ago · A corporation required to make a combined report within the meaning of this section shall also include (i) a captive REIT and a captive RIC if the captive REIT or captive RIC is not required to …
NYS Open Legislation | NYSenate.gov
Apr 22, 2016 · 6. Liability of combined group members. Every member of the combined group that is subject to tax under this article shall be jointly and severally liable for the tax due pursuant to a …
26 CFR § 1.1502-75 - Filing of consolidated returns ...
The consent of a corporation referred to in paragraph (a) (1) of this section is made by such corporation joining in the making of the consolidated return for such year.
§ 11-91 Combined Reports: When Required or Permitted.
Similarly, a corporation not required or permitted under this subdivision to file a combined report, which believes that it should be permitted to file such a report, may apply to the Commissioner of Finance …
Sec. 6-2.5. Corporations not required or permitted to file a ...
Nov 19, 2025 · Corporations not required or permitted to file a combined report. Latest version. (a) A corporation organized under the laws of a country other than the United States (see Tax Law section …
Jan 1, 2015 · A corporation may file a combined report with other members of a unitary group only if the corporations are members of a commonly controlled group as defined by R&TC Section 25105.