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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 122. New York State Minimum Taxable Income of Residents |
| 20 CRR-NY II A 2 122 Notes |
| Sec. 122.1. New York State minimum taxable income of residents |
| Sec. 122.2. [Repealed] |
| Sec. 122.3. Modification of Federal items of tax preference for depletion |
| Sec. 122.4. [Repealed] |
| Sec. 122.5. [Repealed] |
| Sec. 122.6. Modification of Federal items of tax preference for accelerated cost recovery system deductions |
| Sec. 122.7. Specific deduction |
| Sec. 122.8. Disallowance of credits against New York State minimum income tax |