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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 117. Resident Partners |
| 20 CRR-NY II A 2 117 Notes |
| Sec. 117.1. New York State personal income tax treatment of partnership income generally |
| Sec. 117.2. Income from partnership included in New York adjusted gross income |
| Sec. 117.3. Modification of partnership items in partner's New York State personal income tax return |
| Sec. 117.4. Character of items |
| Sec. 117.5. New York State personal income tax avoidance or evasion |
| Sec. 117.10. [Repealed] |
| Sec. 117.11. [Repealed] |
| Sec. 117.12. [Repealed] |
| Sec. 117.13. [Repealed] |