New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 9
Department of Taxation and Finance
Browse the NYCRR by title, part, and section.
Keep reading with a free account
You’re seeing the citations, headings, dates, and change information for Title 20 Part 9. Create a free account to read the section text.
No credit card required. Sign up with Google, Microsoft, or email.
Source versions current through Feb 28, 2023 - Oct 7, 2026 across sections
Sections in this Part carry different compiled dates; each section shows its own.
20 NYCRR 9-1.1 - Deriving receipts thresholds
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 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 9-1.2 - Definition of qualified New York manufacturer.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-1.3 - Contract manufacturing.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-1.4 - Corporate Partners.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-2.1 - General.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-2.2 - Determination of applicable methodology.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-2.4 - Computation of tax under the entity method.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-2.5 - Treatment of gain or loss from the sale of a partnership interest.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-3.1 - Apportionment rules for New York S corporations.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-3.2 - Nonresident and part-year resident shareholders of New York S corporations.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-3.3 - Examples.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-4.1 - General treatment of REITs and RICs.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-4.2 - Computation of income.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-4.3 - Qualified financial instrument apportionment rules for non-captive REITs and non- captive RICs.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-4.4 - Combination rules for REITs and RICs.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-5.1 - General.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-5.2 - Corporate stockholders of tax exempt DISC.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-5.3 - Corporate stockholders’ treatment of distribution and capital of a DISC.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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 9-5.4 - Rules for treatment of earnings and profits.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- 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.