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New York Taxable Income of a Nonresident Estate or Trust | Midpage
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New York Codes, Rules and Regulations
Title 20
Chapter II
Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law
Article 3
Part 138
New York Taxable Income of a Nonresident Estate or Trust
Department of Taxation and Finance
138.1
New York taxable income of a nonresident estate or trust.
138.2
Items in distributable net income.
138.3
Items not in distributable net income.
138.4
Modifications relating to New York items not in distributable net income.
138.5
[Repealed]
138.6
Items derived from or connected with New York State sources.