Article 2 - Residents
- Part 111 - New York Taxable Income Of A Resident Individual (§§ 111.1 — 111.2)
- Part 112 - New York Adjusted Gross Income Of A Resident Individual (§§ 112.1 — 112.13)
- Part 113 - New York Deduction Of A Resident Individual (§ 113.1)
- Part 114 - New York Standard Deduction Of A Resident Individual (§ 114.1)
- Part 115 - New York Itemized Deduction Of A Resident Individual (§§ 115.1 — 115.5)
- Part 116 - New York Exemptions Of A Resident Individual (§§ 116.1 — 116.10)
- Part 117 - Resident Partners (§§ 117.1 — 117.13)
- Part 118 - New York Taxable Income Of A Resident Estate Or Trust (§§ 118.1 — 118.12)
- Part 119 - New York Fiduciary Adjustment (§§ 119.1 — 119.4)
- Part 120 - Resident Credits For Income Taxes Of Another State, A Political Subdivision Of Another State, The District Of Columbia, Or A Province Of Canada (§§ 120.1 — 120.27)
- Part 121 - Credit To Resident Beneficiary Of Trust Receiving Accumulation Distribution (§§ 121.1 — 121.5)
- Part 122 - New York State Minimum Taxable Income Of Residents (§§ 122.1 — 122.8)
- Part 124 - Computation Of Separate Tax On The Ordinary Income Portion Of Lump Sum Distributions Received By Resident Individuals, Estates And Trusts (§ 124.1)