New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 105
Department of Taxation and Finance
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Source versions current through Feb 15, 2026 - May 15, 2026 across sections
Sections in this Part carry different compiled dates; each section shows its own.
20 NYCRR 105.1 - Accounting periods
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20 NYCRR 105.2 - Change of accounting periods
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20 NYCRR 105.3 - Short periods resulting from a change in accounting period
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20 NYCRR 105.10 - Accounting methods
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20 NYCRR 105.11 - Change of accounting methods
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20 NYCRR 105.12 - Change other than from accrual to installment method of accounting
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20 NYCRR 105.13 - Change from accrual to installment method of accounting
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20 NYCRR 105.20 - Resident individual
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20 NYCRR 105.21 - Earlier source heading: 105.21 to 105.22 [Repealed]
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20 NYCRR 105.23 - Resident estate or trust
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20 NYCRR 105.24 - Earlier source heading: 105.24 to 105.25 [Repealed]
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