N.Y. Comp. Codes R. & Regs. tit. 20, ch. II, subch. A, art. 2, pt. 119 - New York Fiduciary Adjustment

  1. § 119.1 - New York fiduciary adjustment and its allocation
  2. § 119.2 - Allocating fiduciary adjustment among estate or trust and its beneficiaries
  3. § 119.3 - Alternate method of attributing modifications among estate, trust and its beneficiaries
  4. § 119.4 to 119.5 - Repealed

Notes

N.Y. Comp. Codes R. & Regs. tit. 20, ch. II, subch. A, art. 2, pt. 119

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.

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