N.Y. Comp. Codes R. & Regs. tit. 20, ch. II, subch. A, art. 2, pt. 117 - Resident Partners

  1. § 117.1 - New York State personal income tax treatment of partnership income generally
  2. § 117.2 - Income from partnership included in New York adjusted gross income
  3. § 117.3 - Modification of partnership items in partner's New York State personal income tax return
  4. § 117.4 - Character of items
  5. § 117.5 - New York State personal income tax avoidance or evasion
  6. § 117.10 - Repealed
  7. § 117.11 - Repealed
  8. § 117.12 - Repealed
  9. § 117.13 - Repealed

Notes

N.Y. Comp. Codes R. & Regs. tit. 20, ch. II, subch. A, art. 2, pt. 117

Statutory authority: Tax Law, §§171, 632, 697, 1096

This Part does not reflect amendments to the Tax Law made by the Tax Reform and Reduction Act of 1987 (Chapter 28 of the Laws of 1987) and certain other amendments.

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