Current through Register Vol. 46, No. 45, November 2, 2024
Section 115.3 - Modifications increasing Federal itemized deductionsTax Law, § 615(d)
(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.N.Y. Comp. Codes R. & Regs. Tit. 20 § 115.3