20 NYCRR § 6-1.1
Corporations required to file reports
Reports are required to be filed annually by:
# (a)
every corporation subject to tax, regardless of the amount of its business income, capital or receipts;
# (b)
every receiver, referee, trustee, assignee or other fiduciary, or other officer or agent appointed by any court that conducts the business of any corporation subject to tax under article 9-A;
# (c)
every corporation that continues in business after it is dissolved; and
# (d)
every taxable domestic international sales corporation (DISC).
Source: official source document (DTF adopted rule text, December 2023 corporate reform)
In this part (18 sections)
- 6-1.1 · Corporations required to file reports
- 6-1.2 · Short period reports
- 6-1.3 · Reports where Federal income is changed
- 6-1.4 · Amended Federal return
- 6-2.1 · General
- 6-2.2 · Capital stock requirement
- 6-2.3 · Unitary business requirement
- 6-2.4 · Combined group composition
- 6-2.5 · Filing combined reports
- 6-2.6 · Corporations prohibited from filing a combined report
- 6-2.7 · Commonly owned group election
- 6-2.8 · Other rules
- 6-3.1 · Form of reports
- 6-3.2 · Form of reports on combined basis
- 6-4.1 · Time for filing reports
- 6-4.2 · Time for filing reports of corporations ceasing to exercise…
- 6-4.3 · Extension of time for filing reports
- 6-4.4 · Place for filing reports