20 CRR-NY 2500.2NY-CRR
20 CRR-NY 2500.2
20 CRR-NY 2500.2
2500.2 Disclosureof participation in a New York reportable transaction.
Every taxpayer that hasparticipated in a New York reportable transaction during its taxableyear is required to disclose its participation with its tax returnfor that taxable year in the manner and form prescribed by the commissioner.The fact that a transaction is a New York reportable transaction shallnot affect the legal determination of whether the taxpayer'streatment of the transaction is proper.
20 CRR-NY 2500.2
Current through September 30, 2022
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.