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us-ny/regulation/20-nycrr/161 — Part 161 Change of Election · Axiom
Axiom
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New York
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Regulations
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20 Nycrr
Part 161 Change of Election
7 sections
20 CRR-NY II A 4 161 Notes
1
161.1 Change of election—general.
2 sections
2
161.2 Federal elections binding for New York State personal income tax purposes.
4 sections
3
161.3 New York State elections not controlled by Federal elections.
4 sections
4
161.4 Conditions for change of certain New York State elections not controlled by Federal elections.
6 sections
5
161.5 Additions to New York State income tax and civil penalties.
6
161.6 Interest on overpayment.