New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 138
Department of Taxation and Finance
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Source versions current through Feb 15, 2026 - May 15, 2026 across sections
Sections in this Part carry different compiled dates; each section shows its own.
20 NYCRR 138.1 - New York taxable income of a nonresident estate or trust
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20 NYCRR 138.2 - Items in distributable net income
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20 NYCRR 138.3 - Items not in distributable net income
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20 NYCRR 138.4 - Modifications relating to New York items not in distributable net income
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20 NYCRR 138.5 - Earlier source heading: [Repealed]
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20 NYCRR 138.6 - Items derived from or connected with New York State sources
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