N.Y. Comp. Codes R. & Regs. tit. 20 § 263.9
Current through Register Vol. 46, No. 51, December 18, 2024
Tax Law, § 8(e) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-105(e)
The City of Yonkers fiduciary earnings tax return for an estate or trust must be made and filed by the fiduciary. When the fiduciary is a trustee of two or more trusts, such trustee must make a separate City of Yonkers fiduciary earnings tax return for each trust, even though such trusts were created by the same grantor for the same beneficiary or beneficiaries.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 263.9