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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter II. Income Taxes and Estate Taxes |
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Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law |
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Article 2. Residents |
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Part 112. New York Adjusted Gross Income of a Resident Individual |
| 20 CRR-NY II A 2 112 Notes |
| Sec. 112.1. New York adjusted gross income of a resident individual |
| Sec. 112.2. Modifications increasing Federal adjusted gross income |
| Sec. 112.3. Modifications reducing Federal adjusted gross income |
| Sec. 112.4. Modification for New York fiduciary adjustment |
| Sec. 112.5. Modification of Federal adjusted gross income by partners and shareholders of S corporations |
| Sec. 112.6. New York adjusted gross income of a husband and wife |
| Sec. 112.7. Optional modifications for depreciation |
| Sec. 112.8. Modification for mines, oil and gas wells and other natural deposits |
| Sec. 112.9. Modifications with respect to disposition of stock or indebtedness of an electing Federal S corporation |
| Sec. 112.10. Modification relating to the sale of a reinvestment in a New York new business |
| Sec. 112.11. Modifications relating to property acquired from the estate of a decedent |
| Sec. 112.12. Modification relating to S corporation termination |
| Sec. 112.13. Modification for acquisition-related interest |