§ 867 Definitions
§ 868 City pass-through entity tax election
§ 870 City pass-through entity tax credit
§ 871 Payment of estimated tax
§ 872 Filing of return and payment of tax
§ 873 Procedural and administrative provisions
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Terms Used In New York Laws > Tax > Article 24-B - City Pass-through Entity Tax

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.