New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IX - Procedural Regulations
Part 2500 - New York Reportable Transactions
Section 2500.1 - Disclosure of New York reportable transactions and related information
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2500.1
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Authorization. Section 25(a)(3) of the Tax Law authorizes the commissioner to promulgate regulations with regard to New York reportable transactions.
(b) Brief description of a New York reportable transaction. A New York reportable transaction is a transaction that has the potential to be a tax avoidance transaction under article 9, 9-A, 22, 32, or 33 of the Tax Law.
(c) Purpose. Taxpayers who participate in New York reportable transactions are required to disclose their participation to the department.
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