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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter II. Income Taxes and Estate Taxes |
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Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law |
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Article 2. Residents |
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Part 118. New York Taxable Income of a Resident Estate or Trust |
| 20 CRR-NY II A 2 118 Notes |
| Sec. 118.1. New York taxable income of a resident estate or trust |
| Sec. 118.2. Modification for difference in exemptions |
| Sec. 118.3. Modifications for certain gains excluded from Federal distributable net income |
| Sec. 118.4. Modification for share of estate or trust in New York fiduciary adjustment |
| Sec. 118.5. Share of estate or trust in modifications relating to corpus items |
| Sec. 118.10. [Repealed] |
| Sec. 118.11. [Repealed] |
| Sec. 118.12. [Repealed] |