New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 118
Department of Taxation and Finance
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Source version current through Feb 15, 2026
All 8 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.
20 NYCRR 118.1 - New York taxable income of a resident estate or trust
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20 NYCRR 118.2 - Modification for difference in exemptions
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20 NYCRR 118.3 - Modifications for certain gains excluded from Federal distributable net income
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20 NYCRR 118.4 - Modification for share of estate or trust in New York fiduciary adjustment
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20 NYCRR 118.5 - Share of estate or trust in modifications relating to corpus items
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20 NYCRR 118.10 - Earlier source heading: [Repealed]
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- Department of Taxation and Finance
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20 NYCRR 118.11 - Earlier source heading: [Repealed]
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- Department of Taxation and Finance
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20 NYCRR 118.12 - Earlier source heading: [Repealed]
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- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 15, 2026
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