New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 261
Department of Taxation and Finance
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Source version current through Feb 15, 2026
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20 NYCRR 261.1 - Accounting periods
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20 NYCRR 261.2 - Change of accounting periods
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20 NYCRR 261.3 - Method of changing accounting period
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20 NYCRR 261.4 - Short taxable period resulting from a change in accounting period
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20 NYCRR 261.5 - Earlier source heading: 261.5 to 261.7 [Repealed]
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20 NYCRR 261.10 - Accounting methods
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20 NYCRR 261.11 - Change of accounting methods
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20 NYCRR 261.12 - Change other than from accrual to installment method of accounting
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20 NYCRR 261.13 - Change from accrual to installment method of accounting
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