New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 121
Department of Taxation and Finance
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Source version current through Feb 15, 2026
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20 NYCRR 121.1 - Credit to resident beneficiary of trust receiving accumulation distribution
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20 NYCRR 121.2 - Limitation
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20 NYCRR 121.3 - Earlier source heading: [Repealed]
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20 NYCRR 121.4 - Earlier source heading: [Repealed]
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20 NYCRR 121.5 - Earlier source heading: [Repealed]
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- Feb 15, 2026
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