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 122.6 - Modification of Federal items of tax preference for accelerated cost recovery system deductions

N.Y. Comp. Codes R. & Regs. tit. 20 § 122.6

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Current through Register Vol. 46, No. 45, November 2, 2024
Section 122.6 - Modification of Federal items of tax preference for accelerated cost recovery system deductions

Tax Law, § 622(b)(6)

For property placed in service before January 1, 1985, the Federal items of tax preference with respect to accelerated cost recovery system deductions must be excluded in computing total New York items of tax preference.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 122.6