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Directory Results for New York State Department of Taxation and Finance Instructions for CT-13 Unrelated Business Income Tax Return Up-to-date information affecting your 2004 tax return Visit the Corporation Tax Up-to-Date Information page on our Web site - to New York State Department of Taxation and Finance Instructions for CT-13 Unrelated Business Income Tax Return Who Must File Form CT-13 An organization or trust as described in section 511(a)(2) or (b)(2) of the Internal Revenue Code -