Sec. 118.4. Modification for share of estate or trust in New York fiduciary adjustment

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Tax Law, § 618(3)
The share of an estate or trust in the New York fiduciary adjustment, as determined under Part 119 of this Article, must be added to or subtracted from, as the case may be, the Federal taxable income of the estate or trust in determining its New York taxable income.

                    
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