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Get NY DTF CT-3-A-I 2011

Under Tax Law Article 32 (Franchise Tax on Banking Corporations). The definition of a corporation, as used in Tax Law Article 9-A and in these instructions, includes associations, limited liability companies (LLCs), limited liability partnerships (LLPs), and publicly traded partnerships that are taxed as corporations under the Internal Revenue Code (IRC). See TSB-M-89(12)C, Definition of Corporation for further information. A general business corporation includes all corporations except the fol.

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