New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 154
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 154.1 - Change of resident status during year-general rules for filing New York State personal income tax returns of individual
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20 NYCRR 154.2 - Husband and wife with different resident status
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20 NYCRR 154.3 - Change of resident status during year-general rules for filing New York State fiduciary returns for trust
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20 NYCRR 154.4 - Earlier source heading: [Repealed]
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20 NYCRR 154.5 - New York taxable income, New York personal service taxable income and New York State minimum taxable income of an individual or of a trust for resident and nonresident periods-general rules
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20 NYCRR 154.6 - Stock options, stock appreciation rights and restricted stock
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20 NYCRR 154.7 - Capital gain or loss and capital loss carryover
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20 NYCRR 154.8 - Net operating loss deduction
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20 NYCRR 154.9 - Income or loss from business or profession
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20 NYCRR 154.10 - Special accruals
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20 NYCRR 154.11 - Special accruals not required in certain cases
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20 NYCRR 154.12 - Special accruals relating to the ordinary income portion of lump sum distributions
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20 NYCRR 154.13 - Rule for combining amounts included in lump sum distributions
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20 NYCRR 154.15 - Earlier source heading: 154.15 to 154.17 [Repealed]
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20 NYCRR 154.20 - Earlier source heading: 154.20 to 154.23 [Repealed]
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