Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter II - Income Taxes and Estate TaxesSubchapter A - New York State Personal Income Tax Under Article 22 Of The Tax LawArticle 2 - Residents
Part 122 - New York State Minimum Taxable Income Of Residents
Section 122.3 - Modification of Federal items of tax preference for depletion

N.Y. Comp. Codes R. & Regs. tit. 20 § 122.3

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Current through Register Vol. 46, No. 45, November 2, 2024
Section 122.3 - Modification of Federal items of tax preference for depletion

Tax Law, § 622(b)(3)

The Federal items of tax preference for depletion must be excluded in computing the New York items of tax preference.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 122.3