New York State Personal Income Tax Law and Regulations (As of January 1, 2008)This comprehensive reference provides an authoritative source of essential information for those who work with personal income tax issues in New York. It is also a great companion to CCH's Guidebook to New York Taxes, reproducing full text of the New York State laws concerning personal income taxes -- Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2008. Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. To help pinpoint information quickly and easily, this volume also provides a helpful detailed Topical Index, Law and Regulation Finding Lists, and a list of Tax Law Sections Amended in 2007. |
Contents
Reg Sec Paragraph | 39 |
CHAPTER VICOMMUNICATIONS OF THE DIVISION OF TAXATION AND FINANCE | 41 |
Share of a Nonresident Estate Trust or Beneficiary | 139 |
22 | 203 |
Personal Income | 223 |
City Personal Income | 365 |
40 | 382 |
City Earnings Tax on Nonresidents | 389 |
Time and Place for Filing New York State Income | 835 |
Extensions of Time | 857 |
Report of Change in Federal Taxable Income Items | 868 |
Estimated Personal Income Tax Due Upon the Sale | 874 |
New York State Information Statement for Employee | 891 |
Employers Liability for Withheld New York State | 911 |
Part 177Designation of Third Parties to Perform Acts Required of Employers | 913 |
Miscellaneous | 923 |
41 | 411 |
TITLE 11TAXATION AND FINANCE | 421 |
TITLE 20TAXATION AND FINANCE | 547 |
3 | 558 |
6 | 626 |
Miscellaneous | 677 |
Subchapter ANew York State Personal Income Tax under Article 22 of the Tax | 685 |
547 | 691 |
106 | 697 |
111 | 711 |
561 | 721 |
113 | 751 |
116 | 757 |
Trust | 764 |
120 | 775 |
27 | 781 |
132 | 788 |
138 | 808 |
Credit to Nonresident Beneficiary of Trust Receiving | 812 |
781 | 815 |
Withholding of City of Yonkers Income Tax Surcharge | 928 |
Allocation of Wages and Net Earnings From Self | 936 |
626 | 937 |
Combined Returns and Statements and Single | 942 |
Incorporation of Certain Regulations of the State | 948 |
Imposition of the New York City Earnings Tax | 954 |
Procedure and Administration | 961 |
Access to and Correction or Amendment of Records | 968 |
Communicating Tax Policy and Interpretations | 971 |
Advisory Opinions of the Commissioner of Taxation | 977 |
Interest Rate on Overpayments Underpayments | 987 |
648 | 992 |
Prompt Hearing Procedure Regarding Predecision | 993 |
Electronic Funds Transfer Program for Certain | 1009 |
Mailing Rules and Legal Holidays | 1015 |
Tax Appeals Tribunal Rules of Practice and Procedure | 1024 |
CHAPTER XIIBUREAU OF CONCILIATION AND MEDIATION SERVICES | 1046 |
Compromises Under Subdivision Eighteentha | 1053 |
Interest Rates on New York City Income and Excise | 1160 |
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Common terms and phrases
added by Ch adjusted gross income allocation allowed a credit amended by Ch amount of credit applicable to taxable assessment August 15 certified capital company chapter city resident city taxable income commissioner of finance commissioner of taxation computed conservation law corporation credit allowed credit or refund December thirty-first deduction deemed determined dred electronic funds transfer eligible empire zone employee entire net income estate or trust estimated tax exceed excess federal income tax filed graph hundred eighty-four income tax purposes interest internal revenue code January liability limited liability company ment nineteen hundred nonresident ordinary income partnership payment penalty percent percentage period portion prescribed pursuant to section respect section one hundred section six hundred section two hundred sion subparagraph subsection tax appeals tribunal tax commission tax credit tax imposed tax surcharge taxable years beginning taxation and finance taxpayer thereof thousand dollars tion unincorporated business