Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter II - Income Taxes and Estate TaxesSubchapter A - New York State Personal Income Tax Under Article 22 Of The Tax LawArticle 3 - Nonresidents
Part 139 - Share Of A Nonresident Estate, Trust Or Beneficiary In Income From New York State Sources
Section 139.2 - Distributable net income from New York State sources

N.Y. Comp. Codes R. & Regs. tit. 20 § 139.2

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Current through Register Vol. 46, No. 45, November 2, 2024
Section 139.2 - Distributable net income from New York State sources

Tax Law, § 639(a)(1)

A nonresident estate or trust must determine those items of income, gain, loss and deduction, entering into the definition of Federal distributable net income, which are derived from or connected with New York State sources under the applicable rules set forth in Part 132 of this Article.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 139.2