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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 139. Share of a Nonresident Estate, Trust or Beneficiary in Income from New York State Sources |
| 20 CRR-NY II A 3 139 Notes |
| Sec. 139.1. Share of a nonresident estate, trust or beneficiary in income from New York State sources |
| Sec. 139.2. Distributable net income from New York State sources |
| Sec. 139.3. Modifications |
| Sec. 139.4. Allocation of distributable net income from New York State sources and modifications (net change) |
| Sec. 139.5. Character of items |