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Get NY CT-51 2010

Urn? Yes No Unknown (Mark an X in the appropriate box.) Effective for tax years beginning on or after January 1, 2008, a captive real estate investment trust (REIT) or captive regulated investment company (RIC) must file a combined return with its closest related corporation that directly or indirectly owns or controls over 50% of the captive REIT or RIC. A qualified REIT subsidiary must join the combined return of its captive REIT parent. Effective for tax years beginning on or after Ja.

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