NYC Government Publication
Finance Memorandum
This Memorandum addresses the recognition of income that a taxpayer has deferred pursuant to section 409A of the Internal Revenue Code of 1986, as amended (the “IRC”), and explains how the taxpayer should report the income for UBT purposes.
- Sub title
- Recognition and Allocation of Deferred Income from a Non-Qualified Deferred Compensation Plan
- Agency
- Subject
- Report type
- Laws / Legislation
- Date published
- 2018-06-29
- Language
- Fiscal year
- 2018
- Calendar year
- 2018
- Borough
- staten_island
- bronx
- manhattan
- queens
- brooklyn