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Allocation on Combined Reports.

19 RCNY § 11-62
in effect
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§ 11-62 Allocation on Combined Reports. 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.
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCrules/0-0-0-37079Fetched: 10/24/2026

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