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Get NY NYC-3L Instructions 2013

ITY DEPARTMENT OF FINANCE For fiscal years beginning in 2013 or for calendar year of Recent Tax Law Changes for Corporations 2013 Royalty payments -- For tax years beginning on or after January1, 2013, the General Corporation Tax has been amended to change the treatment of royalty payments to related members. Under prior law, taxpayers who made royalty payments to related entities were required to add back the amount of the payments to taxable income if those payments were deducted when calc.

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