 |
New York Codes Rules Regulations (Last Updated: March 27,2024) |
 |
TITLE 20. Department of Taxation and Finance |
|
|
Chapter II. Income Taxes and Estate Taxes |
|
|
Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law |
|
|
Article 2. Residents |
|
|
Part 119. New York Fiduciary Adjustment |
| 20 CRR-NY II A 2 119 Notes |
| Sec. 119.1. New York fiduciary adjustment and its allocation |
| Sec. 119.2. Allocating fiduciary adjustment among estate or trust and its beneficiaries |
| Sec. 119.3. Alternate method of attributing modifications among estate, trust and its beneficiaries |
| Sec. 119.4 -- 119.5. [Repealed] |