20 NYCRR § 1-1.1
General
# (a)
Any term used in this Subchapter shall, unless a different meaning is clearly required, presumably have the same meaning as when used in a comparable context in:
# (1)
the laws of the United States relating to Federal income taxes and the Federal tax regulations promulgated thereunder;
# (2)
Tax Law article 1 and the regulations promulgated thereunder;
# (3)
Tax Law article 9-A and the regulations promulgated thereunder; or
# (4)
Tax Law article 27 and the regulations promulgated thereunder.
# (b)
Any reference in this Subchapter to the laws of the United States shall mean the provisions of the
Internal Revenue Code (IRC) and other provisions of the laws of the United States relating to Federal income taxes, as the same are effective for the taxable year. Any reference to Federal regulations shall mean the provisions of Title 26 of the Code of Federal Regulations (CFR), relating to Federal income taxes, as the same are effective for the taxable year. Any reference to article 1, article 9, article 9-A, article 22, article 27 or article 33 is a reference to those articles of the Tax Law. Any reference to a section of law that is not described as a section of a specific law is a reference to a section of the Tax Law.
Source: official source document (DTF adopted rule text, December 2023 corporate reform)
In this part (27 sections)
- 1-1.1 · General
- 1-1.2 · Corporation
- 1-1.3 · Credit cards
- 1-1.4 · Effectively connected income
- 1-1.5 · Partnership and partner
- 1-1.6 · Real property
- 1-1.7 · Regularly traded on an established securities market
- 1-1.8 · Non-captive REIT and non-captive RIC
- 1-1.9 · Report
- 1-1.10 · S corporation
- 1-1.11 · Stock
- 1-1.12 · Tangible personal property
- 1-1.13 · Taxable year
- 1-1.14 · Taxpayer
- 1-2.1 · Domestic corporations subject to tax
- 1-2.2 · Foreign corporations subject to tax. General
- 1-2.3 · Foreign corporations - partnership interests
- 1-2.4 · Foreign corporation – doing business
- 1-2.5 · Foreign corporation – employing capital
- 1-2.6 · Foreign corporation – owning or leasing property
- 1-2.7 · Foreign corporation – maintaining an office
- 1-2.8 · Foreign corporation – deriving receipts
- 1-2.9 · Activities deemed insufficient to subject foreign corporations…
- 1-2.10 · Foreign corporations – Public Law 86-272
- 1-2.11 · Corporations not subject to tax
- 1-2.12 · Change of classification
- 1-2.13 · Examples