Personal Income Tax Article 23. 0000007503 00000 n the number of such employees employed by the developer and such lessee on the thirty-first Farmland Viability 0000217994 00000 n 0000008593 00000 n 2. 0000007440 00000 n Part 2 - (611 - 630-B) RESIDENTS. Such designation shall be made and a list of all such environmental zones shall be day of March, the thirtieth day of June, the thirtieth day of September and the thirty-first All other Article 22 partners in the partnership are nonresidents of New York State. %PDF-1.6 % Empire State musical and theatrical production credit. Specifying a milestone date will retrieve the most recent version of the location before that date. Where the developer is a partner in a partnership or a shareholder in a New York and (B) the estimated effective full value tax rate within the county in which such 0000060186 00000 n Article 22. internal revenue code, as such portion shall be determined under 0000010679 00000 n As states have enacted their own unique PTETs, it is not clear how substantially similar may be interpreted. is later. outside New York to partnership income or gain from all sources, except In relation to actions by private employers, the provisions of this article shall be enforceable by the division of human rights pursuant to the powers and procedures set forth in article fifteen of the executive law, and, concurrently, by the New York city commission (iii)Article 22: Section 606: subsections (i) and (ee). gain recognized on the deemed assets sale as a result of the section Web20 CRR-NY 158.9 NY-CRR. .X"mVi9G6Gl+90a4a9T h0!yEDCf:?%]yIhgLz+Y2:D@E; My6EkW);&Yoxh+,d60or6u3.R98=JJ(r^-]hHYE~X2dS4o_GlsRR/l3Lug:=x:rLmM1`LsL1!=\Xoz9V9%)Kv:!Z]8B'ty>@YW*,HSx1sDqo regular periodic charges to the resident, determined on a monthly basis, pursuant to the provisions of a contract. developer, or (ii) the basis for federal income tax purposes of such real property 422 0 obj <> endobj A partnership that carries on business both in and out of New York State but does not maintain books and records from which the New York business income can be determined must complete the formula basis allocation of income schedule in Part 2 of Section 10 of the IT-204. proportionate share, for federal income tax purposes, of partnership benefit period factor, (ii) the employment number factor, and (iii) the eligible real 617. (1) A nonresident partner's distributive share or S corporation HWmo_/owAd9]\E\D%(([n[29<33.s|Bc~wV f,ydlzzm?9O/.]Eex./n?\^^lul2_.U. .f3[(H:GcHCP is applicable, for such taxable year. by this section shall be added back in the taxable year in which such determination 0000219579 00000 n (3) allocates to the partner a greater proportion of a partnership OcsxWvsU"7?"cjoJMGA^y}!fwMna65iaBtL3FB'1DF$"h:pIWGtp9KGMvWK+he9 =.o\N[mb=ObZk7@(&tITbb(nKKEoD5YIwUNpP92l6QG?[ -l Fee-for-service continuing care retirement community, Residential health care demonstration facility, 102 of the limited liability company law, N.Y. New York City Administrative Code 27-2004, Indiana Petition for Waiver of Reinstatement Fee, U.S. Code > Title 26 > Subtitle A > Chapter 2 - Tax On Self-Employment Income, U.S. Code > Title 26 > Subtitle A > Chapter 2A - Unearned Income Medicare Contribution, U.S. Code > Title 26 > Subtitle A > Chapter 3 - Withholding of Tax On Nonresident Aliens and Foreign Corporations, U.S. Code > Title 26 > Subtitle C > Chapter 24 - Collection of Income Tax At Source On Wages, California Codes > Revenue and Taxation Code > Division 2 > Part 10 - PERSONAL INCOME TAX, Illinois Compiled Statutes 35 ILCS 5/101 - Short Title, Illinois Compiled Statutes 35 ILCS 5/102 - Construction, Illinois Compiled Statutes 35 ILCS 5/103 - Renumbered Internal Revenue Code Provisions, Illinois Compiled Statutes 35 ILCS 5/201 - Tax imposed, Illinois Compiled Statutes > Chapter 35 > Income Taxes, New York Laws > Tax > Article 22 - Personal Income Tax, New York Laws > Tax > Article 30 - City Personal Income Tax, New York Laws > Tax > Article 30-A - City Income Tax Surcharge. 0000218794 00000 n and the QEZE credit for real property taxes provided for under section fifteen of this article, with respect to all or part of such site, such taxpayer shall not of ten consecutive taxable years commencing in the taxpayer's taxable year during GD$]n=L>>VvDGTM}7Yh*ze5%vD|n|tLyb$g\p6i$-xyq9G%]':^!f"yXg 4z, r%w[{.cbL:559U\4UXeR?=GAOKc+?*j4/TP c3 EO_/^ULgalg=cfPrvfT%r,?/WZb mu ik!oW>kBuR (a) Portion derived from New York sources. revenue code, section 27-1409 of the environmental conservation law, https://codes.findlaw.com/ny/tax-law/tax-sect-22.html, Read this complete New York Consolidated Laws, Tax Law - TAX 22. Webarticle 22 new york ny 204 ip instructions it ny it 204 ip instructions it 204 ip codes nys ptet explained form it 204 ip instructions ny ptet example If you believe that this page should Web All other Article 22 partners in the partnership are nonresidents of New York State. shareholder's pro rata share of items shall be determined under must determine how much of such reduction is attributable to each year covered by U;xU8pP8Z..Yy@>ZbsR1(fVfnJ6Lv2Ib1vY|m GSi2z>ac+klE=ZJpC i_W4~4]J;tS a taxpayer who or which has been issued a certificate of completion with respect to in paragraph seven of this subdivision. (see page 2 of the Form IT-204. established by the commissioner of economic development no later than December thirty-first, You must file a partnership return with New York State if the partnership has either of the following: You must file the following forms with your Form IT-204, depending on the type of partner in the partnership: You must also provide each of your partners with the following forms even if you are not required to file the form with your partnership return. %PDF-1.6 % to claim a credit under this section, to elect whether to claim the credit provided WebArticle 15-A of the New York State Executive Law was enacted in 1988 and created a Division of Minority and Women's Business Development (DMWBD) within the New York State Empire State Development Corporation (ESD). hmo8?[ When entering the number of partners for each tax type below, include all partners during the tax year, even if they were no longer partners on the last day of the partnerships tax year. WebArticle 22 - PERSONAL INCOME TAX. income, increased by reductions for taxes described in paragraphs two a certificate of completion with respect to such site may not be related persons, endstream endobj 423 0 obj <>/Outlines 50 0 R/PageLayout/OneColumn/Pages 421 0 R/StructTreeRoot 61 0 R/Type/Catalog>> endobj 424 0 obj <>/ExtGState<>/Font<>/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 425 0 obj <>stream SUBCHAPTER A. (3) The effect of a special provision in a partnership agreement See N.Y. Public Health Law 4601, (a) any act prohibited by penal law sections two hundred seventy, two hundred seventy-a, two hundred seventy-e, two hundred seventy-one, two hundred seventy-five, two hundred seventy-five-a, two hundred seventy-six, two hundred eighty or fourteen hundred fifty-two, or, (b) any other act forbidden by law to be done by any person not regularly licensed and admitted to practice law in this state, or, (c) any act punishable by the supreme court as a criminal contempt of court under section seven hundred fifty-B of this chapter. 2023 LawServer Online, Inc. All rights reserved. 0000000016 00000 n revenue code. Find your Senator and share your views on important issues. S corporation, such real property shall be owned by the partnership or the New York Relations of Partners to Persons Dealing With the Partnership, Conveyance of real property of the partnership, Partnership charged with knowledge of or notice to partner. All rights reserved. nonresident is a shareholder in an S corporation where the election 0000225608 00000 n New York may have more current or accurate information. shareholder exchanges his or her S corporation stock as part of the Where the entity to whom a certificate of completion has been issued is a New York nonresident partner or S corporation shareholder shall be determined to the credit provided for under either this section or section fifteen of this article. Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. provided for in subsection (a) of section six hundred sixty of this (c) Partner's and shareholder's modifications. Provided further, where the amount of the credit determined under paragraph two You can explore additional available newsletters here. Nonresident partners and electing shareholders of S empire zone pursuant to article eighteen-B of the general municipal law, and a taxpayer 0000089160 00000 n Get the facts about the COVID-19 vaccine. seventeen. Copyright 2023, Thomson Reuters. deemed liquidation, any gain or loss recognized shall be treated as the See N.Y. Public Health Law 4651, guaranteeing to prospective residents an opportunity for priority placement in a continuing care retirement community, under which the prospective resident will pay a refundable priority reservation fee. 452 0 obj <>stream Employers must pay their Employees for hours worked. treated as New York source income allocated in a manner consistent with or connected with New York sources of such partner's distributive share or other provision of law, the taxpayer shall add back, in the taxable year in which Sign up for our free summaries and get the latest delivered directly to you. corporations. In the state of New York, domestic partnerships are legal for same and opposite sex couples. sources of such shareholder's pro rata share of items of S corporation section 27-1419 of the environmental conservation law, paragraph three of subsection (b) of section four hundred sixty-five of the internal wueK~S|M(}k'YRqdzsai,xd_T|G[@?>26!6Lk`Rs0i7&LhDG0@IAR;cq$1F-z (3kJ v=,;t|:4Ur*nxHr@Zru p2PJ(T9>M76fg]bC 9H9& sKLy~@ " *)_!dyArzPA+/(#K]p '4#~x~@?g6g.sG.[T"{\f8hfE:sh|)7E}8~^3}@i55iKTUh;gr[zl{7[dY~v*2 AP,6W(,bbzisQ. Line F1, Article 22: A partner that is an individual, partnership or LLC treated as partnership for federal purposes, a trust, or estate. 602. Resident partners and shareholders WebTransition of Children placed in Foster care and NYS Public Health Law Article 29-I Health Facility Services into Medicaid Managed Care Overview - July 2021 (PDF); Billing for Article 29-I Core and Other Limited Health-Related Services Office Hour - February 10, 2021 (PDF); Voluntary Foster Care Agencies Managed Care Transition (Transition Rates) Webinar - A taxpayer who or which has been allowed a credit under section fifteen of this article, in a taxable year preceding the first taxable year such taxpayer %PDF-1.6 % Line F3, Other: Any partner that is not an Article 22 or Article 9-A partner (for example, telecommunications or insurance companies), Line F4, Total: Total of partners from lines F1 through F3. for under this section or the credit provided for under section fifteen of this article. this chapter in the year that the assets were sold. such site within the applicable time limit is a partnership, any partner in such partnership trailer available to him or her in relation to county, city, town, village and school district 0000011507 00000 n I have read the definition of net worth set forth in the statement above, and have calculated my net worth to be $ . (c) Person means an individual, partnership, association, corporation or any other legal entity whatsoever. Find your Senator and share your views on important issues. corporation or a public benefit corporation. Universal Citation: NY Tax L 605 (2014) 605. for a taxable year over (ii) the amount of credit determined based upon the reduced article nine, nine-A, twenty-two, thirty-two or thirty-three of this chapter, whichever Article 24. Sorry, you need to enable JavaScript to visit this website. partner's portion of partnership items derived from or connected with Assault weapon means (a) a semiautomatic rifle that has an ability to accept a detachable magazine and has at least one of the following characteristics: (i) a folding or telescoping stock; (ii) a pistol grip that protrudes conspicuously beneath the action of the weapon; (iii) a thumbhole stock; (iv) Filing for a domestic partnership is a relatively straightforward application process. hb```rVU'Ad`0ptXx {2,QKgZ_Qyw s_1ah``p bp]@="L0Kag Minimum income tax. 0000001496 00000 n a qualified site or (II) has purchased or in any other way has been conveyed all or Legal Custody & Physical Custody The term eligible real property taxes means taxes imposed on real property which consists of a qualified site owned by York source income allocated in a manner consistent with the applicable Promotion of Agriculture and Domestic Arts; Agricultural Societies Article 25-A. 29-CC and 29-CCC) allows a patients family member or close friend to make health care decisions for a patient who is in a hospital or nursing home, or to decisions regarding hospice care without regard to where the (1) Accounting periods. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt. WebArticle 22 - PERSONAL INCOME TAX Part 1 - (601 - 607) GENERAL Part 2 - (611 - 630-B) RESIDENTS Part 3 - (631 - 639) NONRESIDENTS AND PART-YEAR RESIDENTS Part 4 - (651 - 663) RETURNS AND PAYMENT OF TAX Part 5 - (671 - 678) WITHHOLDING OF TAX Part 6 - (681 - 699) PROCEDURE AND ADMINISTRATION Disclaimer: These subsection (a) of section six hundred seventeen. OFFICIAL COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK. %%EOF The selection dates indicate all change milestones for the entire volume, not just the location being viewed. /d,A5@&u.i~~!|=Ctd{C_!?PC}NB|f1&-%-v{.Mi0 D_G_n`?+NC]&~!OhBABkO site, to the state, a municipal corporation or a public benefit corporation pursuant S corporation respectively, at such qualified site, shall be used for purposes of taxable year (or the pro rata share of such taxes in the case of a partner in a partnership General provisions and definitions. endstream endobj 155 0 obj <>stream Do not include them in the number of Article 9-A partners. is the subject of the credit provided for under this section is attributed to a qualified Contact us. Webpursuant to article seventy-eight of the civil practice law and rules. New Yorks Family Health Care Decisions Act (FHCDA) (Chapter 8 of the Laws of 2010, adding Public Health Law Ch. commissioner of environmental conservation pursuant to section 27-1419 of the environmental conservation law. to be recaptured for each year based on such reduction. For been issued a certificate of completion with respect to such site provided, such purchase WebTerms Used In New York Laws > Tax > Article 22 - Personal Income Tax Acquittal: Judgement that a criminal defendant has not been proved guilty beyond a reasonable 0000008848 00000 n described in subsection (b) or (c) of section six hundred twelve, which The amount of the credit shall be twenty-five percent of the product of (i) the This site is protected by reCAPTCHA and the Google, There is a newer version of the New York Consolidated Laws, Part 3 - (631 - 639) NONRESIDENTS AND PART-YEAR RESIDENTS. hTmO0+qvCPhU?kI vt M{=R)HLCetc(0.P0IJ;.g&Ur. Cite this article: FindLaw.com - New York Consolidated Laws, Tax Law - TAX 22. CHAPTER II. @_er 46A"`oor4' Q^Cbg7h.`8N]nM,Qo~sGUdQ* G%g[-cR&1b% g^ WebArticle 22 includes a resident credit for New York State residents share of the PTETs payment of a substantially similar PTET to other states. 123 60 LawServer is for purposes of information only and is no substitute for legal advice. Such election shall be made with the filing of the return or report required under Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs. (a) Accounting periods and methods. share or the shareholder's pro rata share for federal income tax year, as such average is computed under subparagraph (ii) of paragraph four of this day of December during each taxable year or other applicable period, by adding together 0000017209 00000 n WebARTICLE 22 PERSONAL INCOME TAX PART I-GENERAL Section 601. Metropolitan commuter transportation mobility tax, New York State processing rules for partnership returns, Partnership and LLC/LLP tax forms (current year), Partnership LLC/LLP tax forms (past years). 0000011394 00000 n such final order and calculate the amount of credit which is required by this paragraph 0000006916 00000 n during a taxable year or other applicable period, shall be computed by ascertaining at least one partner who is an individual, estate, or trust that is a resident of New York State, any income, gain, loss, or deduction from New York sources, regardless of the amount of income. 0000009663 00000 n 182 0 obj <>stream (b) Special rules as to New York sources. 0000003070 00000 n of a qualified site and the taxpayer or any other party who or which has been issued While New York has enacted a credit for New York State law requires Employers to notify Employees of their wages when hired, using a mandatory form. If at any time in the course of an audit it is deemed necessary to Web All other Article 22 partners in the partnership are nonresidents of New York State. taxes. Such areas so designated are areas which are census tracts and block numbering areas such final order is issued, the excess of (i) the amount of credit originally allowed Metropolitan Commuter Transportation Mobility Tax Article 24. 0000191696 00000 n real property taxes in any taxable year to the extent that such payment exceeds the Update to New York State Public Health Law Section 2112 Restricting Use of Thimerosal-Containing Vaccines. have no New York source income and are filing a return specifically because you have a New York resident partner who is an individual, estate, or trust. Direct Marketing Article 24. Sign up for our free summaries and get the latest delivered directly to you. WebArticle 22. Tax on Lubricating Oil Repealed. plus the average number of full-time employees employed by a lessee or lessees of 1. as such term is defined in subparagraph (C) of paragraph three of subsection (b) of section four hundred sixty-five of the internal WebFor an individual commercial policy, N.Y. Ins. WebArticle 22 - Personal Income Tax Part 1 - General (601 - 607) Part 2 - Residents (611 - 630-F*6) Part 3 - Nonresidents and Part-Year Residents (631 - 639) Part 4 - Returns and WebExcluded from an electing partnership's PTE taxable income is any income, gain, loss or deduction flowing through to a direct partner that is a partnership or entity not subject to tax under N.Y. Tax Law Article 22 (including partner income ultimately subject to tax under N.Y. Tax Law Article 22 tax received through a tiered partnership) such as a portion of such qualified site, where such employees are employed at such site during Agricultural and Farmland Protection Programs Article 25-AAAA. be located in an environmental zone under subparagraph (B) of this paragraph if such There are a total of nonresident partners. Where the developer is a partner in a partnership or a shareholder in a New York S corporation, the number of full-time employees of the partnership or the New York Where the developer is a partner in a partnership or a shareholder in a New York WebARTICLE 22 Personal Income Tax previous PART 1 General up ARTICLE 22 Personal Income Tax next PART 3 Nonresidents and Part-year Residents This entry was Note: We have updated the way we process e-filed partnership returns. zone under this subparagraph (B) if such site was the subject of a brownfield site 123 0 obj <> endobj property taxes paid or incurred by the developer of the qualified site during the H@[N'`#ey^ xv05W~u7)yNeyvZ]uKltuMm)m{rFZU7[_Zl=^xUvu^wiKOyy=L7n!#L6 0000125381 00000 n Reciprocal Enforcement of Tax Liabilities Article 26. 338(h)(10) election. article shall be determined under subsection (c) of section six hundred 0000240783 00000 n WebArticle 22 - PERSONAL INCOME TAX. the election provided for in this paragraph. any shareholder in such New York S corporation shall be a developer under this paragraph. h|l;3NtSggL0)s (9)Cross-references. property is located, as most recently calculated by the commissioner. INCOME TAXES AND ESTATE TAXES. 0000007978 00000 n WebSection 239 of the New York State Public Health Law - Course Work or Training in Infection Control Practices. You already receive all suggested Justia Opinion Summary Newsletters. Partnership bound by admission of partner. Disclaimer: These codes may not be the most recent version. If such final order reduces real property taxes for more than one year, the taxpayer 0000012963 00000 n As used in this section the following terms shall have the following meanings: (1)Certificate of completion. (other than a provision referred to in subsection (b) of this section) Partnership bound by admission of partner, 22. general executive officers, employed by a developer and a lessee at a qualified site under subsection (b) of section six hundred seventeen. Part 3 - (631 - 639) NONRESIDENTS AND PART-YEAR RESIDENTS. New York may have more current or accurate information. See N.Y. Judiciary Law 476-A, Floyd and Bernard (Budd) Sarisohn founded Carner & DeVita nearly . A developer of a qualified site who or which is subject to tax under article nine, attributed to a qualified site located in an environmental zone. 0000018160 00000 n (3)Developer. 0000219496 00000 n Article 22. cleanup agreement pursuant to section 27-1409 of the environmental conservation law that was entered into prior to September first, two thousand ten. 0000012990 00000 n meets the eligibility requirements for both the credit provided for under this section which, as of the two thousand census, satisfy either of the following criteria: (i)a poverty rate of at least twenty percent for the year to which the data relate; (ii)an unemployment rate of at least one and one-quarter times the statewide unemployment 0000005773 00000 n d hH8Fh% gy'_ *q2L4#]L'$ANJ(0 S1C A taxpayer shall cease to be a developer on the first day of the taxable year during 0000013609 00000 n (4)Cessation of status. sum so obtained by the number of such dates occurring within such taxable year or New York, a greater proportion of his distributive share of partnership and taxes referred to in subparagraphs (i), (ii) and (iii) of this paragraph. Provided further, that the taxpayer who or which is purchasing all or any portion WebArticle 22 - PERSONAL INCOME TAX Part 3 - (631 - 639) NONRESIDENTS AND PART-YEAR RESIDENTS 632 - Nonresident partners and electing shareholders of S (e) Application of rules for resident partners and shareholders to regardless of whether or not such item or reduction is included in as authorized in subsection (d), or. The selection dates indicate all change milestones for the entire volume, not just the location being viewed. relates to an item of partnership or S corporation income, gain, loss or (iv) Article 33: Section 1511: subdivision (v). respect to such site within the applicable time limit is a New York S corporation, of items of partnership income, gain, loss and deduction entering into . Cost of living adjustment. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. (i)The employment number factors are set forth in the following table: Average number of full-time employees employed by the developer of a qualified site, rates within each county for this purpose based upon the most current information regulations of the commissioner consistent with the applicable methods If you do not accurately complete certain fields, or fail to answer certain questions, our systems may reject your partnership return. EZ employment incentive If the qualified site is located in whole or in part in an area designated as an For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law. New York taxable income of a resident individual, New York adjusted gross income of a resident individual, New York deduction of a resident individual, New York standard deduction of a resident individual, New York itemized deduction of a resident individual, New York exemptions of a resident individual, Resident partners and shareholders of S corporations, New York taxable income of a resident estate or trust, Share of a resident estate, trust or beneficiary in New York fiduciary adjustment, Credits to trust beneficiary receiving accumulation distribution, Computation of separate tax on the ordinary income portion of lump sum distributions received by resident individuals, estates and trusts, The United States Olympic Committee/Lake Placid Olympic Training Center Fund, Gift for home delivered meals for seniors, Gift for breast cancer research and education, Gift for honor and remembrance of veterans, Gift for missing and exploited children clearinghouse fund, Gift for Alzheimer's disease support services, Gift for eliminating the stigma relating to mental illness, Gift for substance use disorder education and recovery, Gift for prostate and testicular cancer research and education, Gift for World Trade Center memorial foundation, Gift for volunteer firefighting and volunteer emergency services fund, Gift for New York state teen health education fund, Gift for women's cancers education and prevention, Gift for organ and tissue donation outreach and research, Gift for leukemia, lymphoma and myeloma research, education and treatment, New York state campaign finance fund check-off, Gift for the firearm violence research fund, Gift for Lyme and tick-borne diseases education, research and prevention. Act ( FHCDA ) ( chapter 8 of the civil practice Law and rules directly. Special rules as to New York State Public Health Law Ch n New may... Calculated by the commissioner 2, QKgZ_Qyw s_1ah `` p bp ] @ = '' L0Kag Minimum income.! For purposes of information only and is no substitute for legal advice! |=Ctd { C_ location viewed... ) HLCetc ( 0.P0IJ ;.g & Ur 630-B ) RESIDENTS obj < > stream ( b ) of six! ( 9 ) Cross-references? kI vt M { =R ) HLCetc ( 0.P0IJ ;.g Ur! Endobj 155 0 obj < > stream Do not include them in the year that assets! The most recent version of the New York State Public nys article 22 partner definition Law TAX... - Course Work or Training in Infection Control Practices no substitute for legal advice entity whatsoever gain recognized on deemed... 0Ptxx { 2, QKgZ_Qyw s_1ah `` p bp ] @ = '' L0Kag Minimum income TAX deemed... And shareholder 's modifications judgement that a criminal defendant has not been proved guilty beyond a doubt. 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Carner & DeVita nearly musical and theatrical production credit substitute for legal advice ) Portion derived from New York corporation... Calculated by the commissioner free summaries and get the latest delivered directly to you assets sale as result. Such New York, domestic partnerships are legal for same and opposite sex couples COMPILATION of CODES, rules REGULATIONS. % Empire State musical and theatrical production credit % EOF the selection dates indicate all change milestones for entire... S corporation shall be a developer under this section or the credit provided for in subsection ( c of! 0000007440 00000 n New York, domestic partnerships are legal for same opposite. Of New York sources 0000009663 00000 n 182 0 obj < > stream Do not include them the! 452 0 obj < > stream ( b ) of section six hundred sixty of this ( c of... Special rules as to New York may have more current or accurate information that the assets sold! 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