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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 3. Nonresidents |
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Part 138. New York Taxable Income of a Nonresident Estate or Trust |
| 20 CRR-NY II A 3 138 Notes |
| Sec. 138.1. New York taxable income of a nonresident estate or trust |
| Sec. 138.2. Items in distributable net income |
| Sec. 138.3. Items not in distributable net income |
| Sec. 138.4. Modifications relating to New York items not in distributable net income |
| Sec. 138.5. [Repealed] |
| Sec. 138.6. Items derived from or connected with New York State sources |