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Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law
Article 3
Part 132
Income and Deductions from New York State Sources
Income and Deductions from New York State Sources
Department of Taxation and Finance
132.2
Income and deductions from New York State sources—general.
132.3
Items attributable to real or tangible personal property in New York State.
132.4
Business, trade, profession or occupation carried on in New York State.
132.5
Income from intangible personal property.
132.6
Income from closed-circuit and cable television transmissions.
132.7
Deductions with respect to capital losses, net long-term capital gains and net operating losses.
132.8
Undistributed taxable income, net operating loss and gain or loss on sale or exchange of stock with respect to an electing small business corporation.
132.9
Income, gain, loss or deduction with respect to New York Insurance Exchange.
132.10
Purchase and sale for own account.
132.11
Compensation not constituting income derived from New York State sources.