New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 117
Department of Taxation and Finance
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Source version current through Feb 15, 2026
All 9 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.
20 NYCRR 117.1 - New York State personal income tax treatment of partnership income generally
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20 NYCRR 117.2 - Income from partnership included in New York adjusted gross income
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20 NYCRR 117.3 - Modification of partnership items in partner's New York State personal income tax return
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20 NYCRR 117.4 - Character of items
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20 NYCRR 117.5 - New York State personal income tax avoidance or evasion
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20 NYCRR 117.10 - Earlier source heading: [Repealed]
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- Department of Taxation and Finance
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- Feb 15, 2026
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20 NYCRR 117.11 - Earlier source heading: [Repealed]
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- Department of Taxation and Finance
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- Feb 15, 2026
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20 NYCRR 117.12 - Earlier source heading: [Repealed]
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- Department of Taxation and Finance
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- Feb 15, 2026
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20 NYCRR 117.13 - Earlier source heading: [Repealed]
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- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 15, 2026
Current section text is not available here.