New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 120
Department of Taxation and Finance
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Source versions current through Feb 15, 2026 - May 15, 2026 across sections
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20 NYCRR 120.1 - Credit against ordinary tax for income tax of another state, a political subdivision of another state, the District of Columbia, or a province of Canada
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20 NYCRR 120.2 - Limitations
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20 NYCRR 120.3 - Limitations where credit against ordinary tax is claimed for income taxes paid both to a state and also to one or more of its political subdivisions
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20 NYCRR 120.4 - Definitions
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20 NYCRR 120.5 - S corporation shareholders
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20 NYCRR 120.6 - Credit against separate tax on the ordinary income portion of a lump sum distribution
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20 NYCRR 120.25 - Earlier source heading: [Repealed]
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20 NYCRR 120.26 - Earlier source heading: [Repealed]
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20 NYCRR 120.27 - Earlier source heading: [Repealed]
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