N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 3-7.7
Current through Register Vol. 46, No. 53, December 31, 2024
A taxpayer or a combined group that claims either a business or investment New York net capital loss carryback or carryforward must submit a copy of its Federal schedule of capital gains and losses used and a schedule of New York capital gains and losses used for the loss year and for any year(s) to which the losses are to be carried. A claim for refund based on a New York capital loss carryback or carryforward must be filed on the forms and in the manner prescribed by the commissioner.
N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 3-7.7