Part 45 Gross Income
- 20 CRR-NY I F 45 Notes
- s 45.1 Taxability of utilities of the first class.
- s 45.2 Methods of accounting.
- s 45.3 Inclusions in gross income.
- s 45.4 Receipts from sales made and services rendered.
- s 45.5 Deductions for costs.
- s 45.6 Installment and conditional sales.
- s 45.7 Nontaxable receipts from sales and services.
- s 45.8 Interstate and foreign commerce.
- s 45.9 Sales for resale.
- s 45.10 Profits from the sale of securities.
- s 45.11 Profits from the sale of real property.
- s 45.12 Profits from the sale of personal property.
- s 45.13 Interest, dividends and royalties.
- s 45.14 Profits from any transaction within this State whatsoever.