New York State Personal Income Tax Law and Regulations: As of January 1, 2008

Front Cover
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.
 

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Contents

Reg Sec Paragraph
38
CHAPTER VICOMMUNICATIONS OF THE DIVISION OF TAXATION AND FINANCE
41
Department of Taxation and Finance Commissioner
103
9A Franchise Tax on Business Corporations
139
Personal Income Tax
223
City Personal Income Tax
365
30A City Income Tax Surcharge
389
30B City Earnings Tax on Nonresidents
397
Credit to Resident Beneficiary of Trust Receiving Accumulation Distribution
781
New York State Minimum Taxable Income of Residents
783
Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Resident Individuals Estates and Trusts
786
New York Adjusted Gross Income of Nonresident Individual
788
Nonresident Partners
806
New York Taxable Income of a Nonresident Estate or Trust
808
Credit to Nonresident Beneficiary of Trust Receiving
812
Time and Place for Filing New York State Income
835

Division of Tax Appeals
405
Taxpayers Bill of Rights
411
City Unincorporated General Business Tax
421
City Personal Income Tax on Residents
471
REGULATIONS
547
Accounting Periods and Methods
558
Allocation
603
Credits Against Tax
626
Reports
648
Estimated Tax and Collection
662
Assessment Revision Refund and Review
670
Penalties and Forfeitures
674
Miscellaneous
677
Erroneous Refund
679
Economic Development ZonesSpecial Rules
680
Recordkeeping
681
CHAPTER IIINCOME TAXES AND ESTATE TAXES Subchapter ANew York State Personal Income Tax under Article 22 of the Tax Law 101 Imp...
685
Credits Against New York State Personal Income Tax
697
Meaning of Terms
710
New York Taxable Income of a Resident Individual
711
New York Adjusted Gross Income of a Resident Individual
712
New York Deduction of a Resident Individual
751
New York Itemized Deduction of a Resident Individual
752
New York Exemptions of a Resident Individual
757
Resident Partners
762
New York Taxable Income of a Resident Estate or Trust
764
New York Fiduciary Adjustment
768
Resident Credits for Income Taxes of Another State A Political Subdivision of Another State or the District of Columbia or a Province of Canada
775
Extensions of Time
857
Report of Change in Federal Taxable Income Items
868
Estimated Personal Income Tax Due Upon the Sale
874
Voluntary New York State Personal Income Tax Withholding
883
Extension of Withholding of New York State Personal Income Tax
889
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
Withholding of City of Yonkers Income Tax Surcharge
928
Allocation of Wages and Net Earnings From Self
936
Combined Returns and Statements and Single
942
Incorporation of Certain Regulations of the State
948
Subchapter FNew York City Earnings Tax on Nonresidents
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
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
Procedural Rules
1046
Compromises Under Subdivision Eighteentha
1053
TITLE 19DEPARTMENT OF FINANCE
1059
Interest Rates on New York City Income and Excise
1160
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