New York Statutes
§ 22 — Items not deductible
New York § 22
JurisdictionNew York
Law GCMGeneral City Model 772/66
Part 3Financial Corporation Tax
Subpart 1Tax On State Banks, Trust Companies, Financial Corporations and Savings and Loan Associations
This text of New York § 22 (Items not deductible) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. General City Model 772/66 § 22 (2026).
Text
§ 22. Items not deductible. In computing net income no deduction shall\nin any case be allowed in respect of:\n (a) Any amount paid out for new buildings or for permanent\nimprovements or betterments made to increase the value of any property.\n (b) Any amount expended in restoring property or in making good the\nexhaustion thereof for which an allowance is or has been made.\n
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Bluebook (online)
New York § 22, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/GCM/22.