617-A – Residents; Special Provisions.
§ 617-a. Residents; special provisions. Notwithstanding any other provisions of this article, the New York adjusted gross income and the New York taxable income of a resident individual or partner of a partnership doing an insurance business as a member of the New York insurance exchange described in section six thousand two hundred one of […]
618 – New York Taxable Income of a Resident Estate or Trust.
§ 618. New York taxable income of a resident estate or trust. The New York taxable income of a resident estate or trust means its federal taxable income as defined in the laws of the United States for the taxable year, with the following modifications: (2) There shall be subtracted the modifications described in paragraphs […]
619 – Share of a Resident Estate, Trust or Beneficiary in New York Fiduciary Adjustment.
§ 619. Share of a resident estate, trust or beneficiary in New York fiduciary adjustment. (a) General. An adjustment shall be made in determining New York taxable income of a resident estate or trust under section six hundred eighteen, or New York adjusted gross income of a resident beneficiary of any estate or trust under […]
620 – Credit for Income Tax of Another State.
§ 620. Credit for income tax of another state. (a) General. A resident shall be allowed a credit against the tax otherwise due under this article for any income tax imposed on such individual for the taxable year by another state of the United States, a political subdivision of such state, the District of Columbia […]
620-A – Credit Against Separate Tax.
§ 620-A. Credit against separate tax. (a) General. A resident shall be allowed a credit against the separate tax otherwise due under section six hundred three for any income tax imposed for the taxable year by another state of the United States, a political subdivision of such state, the District of Columbia or a province […]
621 – Credits to Trust Beneficiary Receiving Accumulation Distribution.
§ 621. Credits to trust beneficiary receiving accumulation distribution. (a) General. A resident beneficiary of a trust whose New York adjusted gross income includes all or part of an accumulation distribution by such trust, as defined in section six hundred sixty-five of the internal revenue code, including a beneficiary who is required to make the […]
612 – New York Adjusted Gross Income of a Resident Individual.
§ 612. New York adjusted gross income of a resident individual. (a) General. The New York adjusted gross income of a resident individual means his federal adjusted gross income as defined in the laws of the United States for the taxable year, with the modifications specified in this section. (b) Modifications increasing federal adjusted gross […]
613 – New York Deduction of a Resident Individual.
§ 613. New York deduction of a resident individual. The New York deduction of a resident individual shall be his New York standard deduction unless he elects to deduct his New York itemized deduction under the conditions set forth in section six hundred fifteen of this article. If an individual taxpayer has elected to deduct […]
528 – Procedure, Administration and Disposition of Revenues.
§ 528. Procedure, administration and disposition of revenues. (a) General. The provisions of subdivision two of section five hundred six and sections five hundred seven through five hundred fifteen of this chapter (excluding sections five hundred eight, five hundred twelve and five hundred thirteen) shall apply to the provisions of this article with the same […]
601 – Imposition of Tax.
§ 601. Imposition of tax. (a) Resident married individuals filing joint returns and resident surviving spouses. There is hereby imposed for each taxable year on the New York taxable income of every resident married individual who makes a single return jointly with his spouse under subsection (b) of section six hundred fifty-one and on the […]