N.Y. Comp. Codes R. & Regs. tit. 20, ch. II, subch. A, art. 2, pt. 122 - New York State Minimum Taxable Income Of Residents

  1. § 122.1 - New York State minimum taxable income of residents
  2. § 122.2 - Repealed
  3. § 122.3 - Modification of Federal items of tax preference for depletion
  4. § 122.4 - Repealed
  5. § 122.5 - Repealed
  6. § 122.6 - Modification of Federal items of tax preference for accelerated cost recovery system deductions
  7. § 122.7 - Specific deduction
  8. § 122.8 - Disallowance of credits against New York State minimum income tax

Notes

N.Y. Comp. Codes R. & Regs. tit. 20, ch. II, subch. A, art. 2, pt. 122

Statutory authority: Tax Law, §§171, 697

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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