621 – Credits to Trust Beneficiary Receiving Accumulation Distribution.
§ 621. Credits to trust beneficiary receiving accumulation distribution. (a) General. A resident beneficiary of a trust whose New York adjusted gross income includes all or part of an accumulation distribution by such trust, as defined in section six hundred sixty-five of the internal revenue code, including a beneficiary who is required to make the […]
614 – New York Standard Deduction of a Resident Individual.
§ 614. New York standard deduction of a resident individual. (a) Unmarried individual. For taxable years beginning after nineteen hundred ninety-six, the New York standard deduction of a resident individual who is not married nor the head of a household nor a surviving spouse nor an individual who is claimed as a dependent by another […]