pain of charging taxes to a non- 2004-02 taxable share; interrelated computations 01/14/04 New York fiduciary income tax and trust situs: Estate of William Rockefeller and 2004-01 Matter of Harriet Bush; codification of Mercantile 2003 12/19/03 More changes on New York’s 529 Plan; intra-family loans: term and dema