20 NYCRR § 6-2.8
Other rules
# (a)
For rules regarding when REITS or RICS should be included in a combined report, see Subpart 9-4 of this Subchapter.
# (b)
A combinable captive insurance company, as defined in section 2(11), is required to be included in a combined report if more than 50% of the voting power of its capital stock is owned or controlled directly or indirectly by a corporation subject to tax under article 9-A or a corporation required to be included in a combined report under article 9-A.
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