N.Y. Comp. Codes R. & Regs. tit. 20, § 3-2.6
Tax Law, § 208(9)(b)
The additions to Federal taxable income which apply to taxpayers with regard to certain corporate acquisitions, corporate mergers and corporate consolidations are provided in subparagraphs (6-a), (12), (13), and (14) of section 208(9)(b) of the Tax Law.