Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter IX - Procedural Regulations
Part 2500 - New York Reportable Transactions
Section 2500.2 - Disclosure of participation in a New York reportable transaction

N.Y. Comp. Codes R. & Regs. tit. 20 § 2500.2

Download
PDF
Current through Register Vol. 46, No. 50, December 11, 2024
Section 2500.2 - Disclosure of participation in a New York reportable transaction

Every taxpayer that has participated in a New York reportable transaction during its taxable year is required to disclose its participation with its tax return for that taxable year in the manner and form prescribed by the commissioner. The fact that a transaction is a New York reportable transaction shall not affect the legal determination of whether the taxpayer's treatment of the transaction is proper.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 2500.2