New York Estates, Powers & Trusts Law Sub Part 1 - RECEIPTS FROM ENTITIES

• 11-a-4.1 - Character of Receipts
  11-A-4.1 Character of receipts (a) In this section, "entity" means a corporation, partnership, limited liability company, regulated investment company, real estate investment trust, common trust...
• 11-a-4.2 - Distribution From Trust or Estate
  11-A-4.2 Distribution from trust or estate A trustee shall allocate to income an amount received as a distribution of income from a trust or an...
• 11-a-4.3 - Business and Other Activities Conducted by Trustee
  11-A-4.3 Business and other activities conducted by trustee (a) If a trustee who conducts a business or other activity determines that it is in the...

Last modified: February 3, 2019