New York § 661 Change of election

New York Statutes

§ 661 — Change of election

New York § 661

Law TAXTax

Part 4Returns and Payment of Tax

Art. 22Personal Income Tax

This text of New York § 661 (Change of election) 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.

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N.Y. Tax § 661 (2026).

Text

  § 661. Change of election. Any election expressly authorized by this\narticle may be changed on such terms and conditions as the tax\ncommission may prescribe by regulation.\n

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Nearby Sections

4

§ 660

Election by shareholders of S corporations

§ 661

Change of election

§ 662

Computation of tax where taxpayer restores substantial amount held under claim of right

§ 663

Estimated tax on sale or transfer of real property by nonresident

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New York § 661, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/661.