N.Y. Comp. Codes R. & Regs. tit. 20, ch. II, subch. A, art. 2, pt. 115 - New York Itemized Deduction Of A Resident Individual
- § 115.1 - New York itemized deduction of a resident individual
- § 115.2 - Modifications reducing Federal itemized deductions
- § 115.3 - Modifications increasing Federal itemized deductions
- § 115.4 - Partners and shareholders of S corporations
- § 115.5 - Limitation
Notes
Statutory authority: Tax Law, §§171, 697
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