New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 132
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 132.1 - New York adjusted gross income of a nonresident individual
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20 NYCRR 132.2 - Income and deductions from New York State sources-general
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20 NYCRR 132.3 - Items attributable to real or tangible personal property in New York State
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20 NYCRR 132.4 - Business, trade, profession or occupation carried on in New York State
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20 NYCRR 132.5 - Income from intangible personal property
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20 NYCRR 132.6 - Income from closed-circuit and cable television transmissions
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20 NYCRR 132.7 - Deductions with respect to capital losses, net long-term capital gains and net operating losses
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20 NYCRR 132.8 - Undistributed taxable income, net operating loss and gain or loss on sale or exchange of stock with respect to an electing small business corporation
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20 NYCRR 132.9 - Income, gain, loss or deduction with respect to New York Insurance Exchange
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20 NYCRR 132.10 - Purchase and sale for own account
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20 NYCRR 132.11 - Compensation not constituting income derived from New York State sources
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20 NYCRR 132.12 - Income and deductions partly from New York State sources-general
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20 NYCRR 132.13 - Business carried on wholly within New York State
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20 NYCRR 132.14 - Business carried on partly within and partly without New York State
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20 NYCRR 132.15 - Apportionment and allocation of income from business carried on partly within and partly without New York State
Related State Register notice: Adopted rule TAF-21-16-00002-A. Published Jul 27, 2016. Notice effective date: Jul 27, 2016.
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- Related Register notice
- TAF-21-16-00002-A · Adopted rule
- Related notice published
- Jul 27, 2016
- Related notice effective date
- Jul 27, 2016
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20 NYCRR 132.16 - Rentals and gains from the sale or exchange of real property
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20 NYCRR 132.17 - Earnings of salesmen
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20 NYCRR 132.18 - Earnings of nonresident employees and officers
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20 NYCRR 132.19 - Compensation of nonresident individuals performing duties on vessels
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20 NYCRR 132.20 - Pensions and other retirement benefits
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20 NYCRR 132.21 - Special rules for security and commodity brokers
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20 NYCRR 132.22 - Compensation received by nonresident professional athletes
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20 NYCRR 132.23 - Income from vessels
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20 NYCRR 132.24 - Stock options, stock appreciation rights and restricted stock
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20 NYCRR 132.25 - Other methods of allocation
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20 NYCRR 132.26 - New York adjusted gross income of husband and wife
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