New York StatutesPart 3 - (11-A-3.1 - 11-A-3.3) APPORTIONMENT AT BEGINNING AND END OF INCOME INTEREST11-A-3.1 - When right to income begins and ends11-A-3.2 - Apportionment of receipts and disbursements when decedent dies or income interest begins11-A-3.3 - Apportionment when income interest ends