New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 45
Department of Taxation and Finance
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Source version current through Feb 28, 2023
All 14 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.
20 NYCRR 45.1 - Taxability of utilities of the first class
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20 NYCRR 45.2 - Methods of accounting
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20 NYCRR 45.3 - Inclusions in gross income
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20 NYCRR 45.4 - Receipts from sales made and services rendered
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20 NYCRR 45.5 - Deductions for costs
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20 NYCRR 45.6 - Installment and conditional sales
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20 NYCRR 45.7 - Nontaxable receipts from sales and services
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20 NYCRR 45.8 - Interstate and foreign commerce
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20 NYCRR 45.9 - Sales for resale
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20 NYCRR 45.10 - Profits from the sale of securities
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20 NYCRR 45.11 - Profits from the sale of real property
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20 NYCRR 45.12 - Profits from the sale of personal property
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20 NYCRR 45.13 - Interest, dividends and royalties
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20 NYCRR 45.14 - Profits from any transaction within this State whatsoever
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