N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.173 - Income realization
The recognition of income, the usual test being the passage of title to or delivery of goods, or the performance of services.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.