N.Y. Comp. Codes R. & Regs. tit. 20, ch. II, subch. A, art. 1, pt. 105 - Accounting Periods And Methods And Resident Defined

  1. Accounting Periods (§ 105.1 to 105.3)
  2. Accounting Methods (§ 105.10 to 105.13)
  3. Resident Defined (§ 105.20 to 105.23)

Notes

N.Y. Comp. Codes R. & Regs. tit. 20, ch. II, subch. A, art. 1, pt. 105

Statutory authority: Tax Law, §§ 171, 605[b][1], 697

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