Subdivision (a) of section 612 of the Tax Law defines New York adjusted gross income as the taxpayer's Federal adjusted gross income with certain modifications. One of the modifications is the requirement that all income taxes imposed by this State or any other taxing jurisdiction, to the extent deductible in determining Federal adjusted gross income, be added to Federal adjusted gross income to determine New York adjusted gross income (Tax Law, § 612, subd [b], par...
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