101.9 Federal income tax computations not allowable for New York State personal income tax purposes.

Certain alternate methods of computing Federal income tax presently contained in the Internal Revenue Code ( e.g., under the claim of right provisions pursuant to section 1341(a)(5) of the Internal Revenue Code), or which may be authorized by the Internal Revenue Code as amended from time to time, are not allowed in computing New York State personal income tax under article 22 of the Tax Law.