N.Y. Comp. Codes R. & Regs. tit. 20, § 115.3 – Modifications increasing Federal itemized deductions. | Midpage
§ 115.3
N.Y. Comp. Codes R. & Regs. tit. 20, § 115.3
Modifications increasing Federal itemized deductions.
Department of Taxation and Finance
(a) The total amount of itemized deductions from Federal adjusted gross income should be increased by the amount of the items specified in section 615(d) of the Tax Law.