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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 140. Credit to Nonresident Beneficiary of Trust Receiving Accumulation Distribution |
| 20 CRR-NY II A 3 140 Notes |
| Sec. 140.1. Credit to nonresident beneficiary of trust receiving accumulation distribution |
| Sec. 140.2. Limitation |