Sec. 3-4.3. Taxable year in which income or deduction is included in minimum taxable income

Tax Law, § 208(8-B)(d)

In general, the method of accounting used in computing taxable income for Federal income tax purposes is used in computing minimum taxable income. However, whenever the Commissioner deems it necessary in order to properly reflect the minimum taxable income of the taxpayer, the Commissioner may determine the taxable year or period in which any item of income or deduction shall be included, without regard to the method of accounting used by the taxpayer for Federal income tax purposes.