N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 1-1.1

Current through Register Vol. 46, No. 36, September 4, 2024

Section 1-1.1 - General

Tax Law, section 208

(a) Any term used in this Subchapter shall, unless a different meaning is clearly required, presumably have the same meaning as when used in a comparable context in:

(1) the laws of the United States relating to Federal income taxes and the Federal tax regulations promulgated thereunder;

(2) Tax Law article 1 and the regulations promulgated thereunder;

(3) Tax Law article 9-A and the regulations promulgated thereunder; or

(4) Tax Law article 27 and the regulations promulgated thereunder.

(b) Any reference in this Subchapter to the laws of the United States shall mean the provisions of the Internal Revenue Code (IRC) and other provisions of the laws of the United States relating to Federal income taxes, as the same are effective for the taxable year. Any reference to Federal regulations shall mean the provisions of Title 26 of the Code of Federal Regulations (CFR), relating to Federal income taxes, as the same are effective for the taxable year. Any reference to article 1, article 9, article 9-A, article 22, article 27 or article 33 is a reference to those articles of the Tax Law. Any reference to a section of law that is not described as a section of a specific law is a reference to a section of the Tax Law.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 1-1.1

Adopted New York State Register December 27, 2023/Volume XLV, Issue 52, eff. 12/27/2023