New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 112
Department of Taxation and Finance
Browse the NYCRR by title, part, and section.
Keep reading with a free account
You’re seeing the citations, headings, dates, and change information for Title 20 Part 112. Create a free account to read the section text.
No credit card required. Sign up with Google, Microsoft, or email.
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 112.1 - New York adjusted gross income of a resident individual
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 112.2 - Modifications increasing Federal adjusted gross income
Source version current through May 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- May 15, 2026
Current section text is not available here.
20 NYCRR 112.3 - Modifications reducing Federal adjusted gross income
Source version current through May 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- May 15, 2026
Current section text is not available here.
20 NYCRR 112.4 - Modification for New York fiduciary adjustment
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 112.5 - Modification of Federal adjusted gross income by partners and shareholders of S corporations
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 112.6 - New York adjusted gross income of a husband and wife
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 112.7 - Optional modifications for depreciation
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 112.8 - Modification for mines, oil and gas wells and other natural deposits
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 112.9 - Modifications with respect to disposition of stock or indebtedness of an electing Federal S corporation
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 112.10 - Modification relating to the sale of a reinvestment in a New York new business
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 112.11 - Modifications relating to property acquired from the estate of a decedent
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 112.12 - Modification relating to S corporation termination
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 112.13 - Modification for acquisition-related interest
Source version current through May 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- May 15, 2026
Current section text is not available here.