New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 139
Department of Taxation and Finance
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Source version current through Feb 15, 2026
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20 NYCRR 139.1 - Share of a nonresident estate, trust or beneficiary in income from New York State sources
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20 NYCRR 139.2 - Distributable net income from New York State sources
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20 NYCRR 139.3 - Modifications
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20 NYCRR 139.4 - Allocation of distributable net income from New York State sources and modifications (net change)
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20 NYCRR 139.5 - Character of items
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