N.Y. Comp. Codes R. & Regs. tit. 20 § 3-8.11
Current through Register Vol. 46, No. 25, June 18, 2024
A corporation or combined group with a PNOLC subtraction pool must attach to its report Form CT-3.3 and a detailed schedule showing the computation of the UNOL, amount of unused PNOLC subtraction allotment carryforward and, in the case of a combined group, each member's UNOL and amount of unused PNOLC subtraction allotment carryforward, together with all material and pertinent facts related to the taxpayer's or combined group's, if applicable, claim. Such records shall be retained during the period in which the statute of limitations for a change to the PNOLC subtraction may be made by the taxpayer or the department.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 3-8.11