New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 122
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 122.1 - New York State minimum taxable income of residents
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20 NYCRR 122.2 - Earlier source heading: [Repealed]
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20 NYCRR 122.3 - Modification of Federal items of tax preference for depletion
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20 NYCRR 122.4 - Earlier source heading: [Repealed]
Source version current through Feb 15, 2026
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20 NYCRR 122.5 - Earlier source heading: [Repealed]
Source version current through Feb 15, 2026
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20 NYCRR 122.6 - Modification of Federal items of tax preference for accelerated cost recovery system deductions
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20 NYCRR 122.7 - Specific deduction
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20 NYCRR 122.8 - Disallowance of credits against New York State minimum income tax
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