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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 120. Resident Credits for Income Taxes of Another State, a Political Subdivision of Another State, the District of Columbia, or a Province of Canada |
Part 120. Resident Credits for Income Taxes of Another State, a Political Subdivision of Another State, the District of Columbia, or a Province of Canada
| 20 CRR-NY II A 2 120 Notes |
| Sec. 120.1. Credit against ordinary tax for income tax of another state, a political subdivision of another state, the District of Columbia, or a province of Canada |
| Sec. 120.2. Limitations |
| Sec. 120.3. Limitations where credit against ordinary tax is claimed for income taxes paid both to a state and also to one or more of its political subdivisions |
| Sec. 120.4. Definitions |
| Sec. 120.5. S corporation shareholders |
| Sec. 120.6. Credit against separate tax on the ordinary income portion of a lump sum distribution |
| Sec. 120.25. [Repealed] |
| Sec. 120.26. [Repealed] |
| Sec. 120.27. [Repealed] |