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New York Codes, Rules and Regulations

Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law

Part 119

New York Fiduciary Adjustment

Department of Taxation and Finance

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method of attributing modifications among estate, trust and its beneficiaries.119.4to 119.5 [Repealed]