New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 18
Department of Taxation and Finance
Browse the NYCRR by title, part, and section.
Source version current through Feb 28, 2023
All 6 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.
20 NYCRR 18-2.3 - Earlier source heading: Adjustments - items to be added to Federal taxable income
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 18-2.4 - Earlier source heading: Adjustments - items to be deducted from Federal taxable income
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 18-3.2 - Earlier source heading: Meaning of certain terms
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 18-3.7 - Earlier source heading: Bad debt deduction of the IBF
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 18-3.11 - Earlier source heading: Floor amount
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 18-5.3 - Earlier source heading: Definition of net worth ratio
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
Former section numbers
- 20 NYCRR 18-1.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-1.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-1.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-1.4
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-2.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-2.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-2.5
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-2.6
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-2.7
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-2.8
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-2.9
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-3.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-3.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-3.4
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-3.5
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-3.6
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-3.8
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-3.9
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-3.10
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-4.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-4.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-4.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-4.4
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-4.5
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-5.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-5.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-5.4
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-5.5
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-5.6
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-5.7
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-5.8
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-6.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 18-6.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.