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Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter II - Income Taxes and Estate TaxesSubchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law
Article 2 - Residents
Part 119 - New York Fiduciary Adjustment

Part 119 - New York Fiduciary Adjustment

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  • Section 119.1 - New York fiduciary adjustment and its allocation
  • Section 119.2 - Allocating fiduciary adjustment among estate or trust and its beneficiaries
  • Section 119.3 - Alternate method of attributing modifications among estate, trust and its beneficiaries
  • Section 119.4 to 119.5 - Repealed
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