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Finance Memorandum

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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

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