New York Laws
Sub Part 3 - Receipts Normally Apportioned
11-A-4.8 - Insubstantial Allocations Not Required

(1) the amount of the allocation would increase or decrease net income
in an accounting period, as determined before the allocation, by less
than ten percent; or
(2) the value of the asset producing the receipt for which the
allocation would be made is less than ten percent of the total value of
the trust's assets at the beginning of the accounting period.

Structure New York Laws