N.Y. Comp. Codes R. & Regs. tit. 20, ch. II, subch. A, art. 2, pt. 118 - New York Taxable Income Of A Resident Estate Or Trust

  1. § 118.1 - New York taxable income of a resident estate or trust
  2. § 118.2 - Modification for difference in exemptions
  3. § 118.3 - Modifications for certain gains excluded from Federal distributable net income
  4. § 118.4 - Modification for share of estate or trust in New York fiduciary adjustment
  5. § 118.5 - Share of estate or trust in modifications relating to corpus items
  6. § 118.10 - Repealed
  7. § 118.11 - Repealed
  8. § 118.12 - Repealed

Notes

N.Y. Comp. Codes R. & Regs. tit. 20, ch. II, subch. A, art. 2, pt. 118

Statutory authority: Tax Law, §§171, 697

This Part does not reflect amendments to the Tax Law made by the Tax Reform and Reduction Act of 1987 (Chapter 28 of the Laws of 1987) and certain other amendments.

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.