New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter II. Income Taxes and Estate Taxes |
Subchapter D. City of Yonkers Earnings Tax on Nonresidents |
Part 261. Accounting Periods and Methods |
Accounting Methods |
Sec. 261.10. Accounting methods |
Sec. 261.11. Change of accounting methods |
Sec. 261.12. Change other than from accrual to installment method of accounting |
Sec. 261.13. Change from accrual to installment method of accounting |