New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IX - Procedural Regulations
Part 2500 - New York Reportable Transactions
Section 2500.2 - Disclosure of participation in a New York reportable transaction
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2500.2
Current through Register Vol. 46, No. 12, March 20, 2024
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.
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