New York Laws
Article 22 - Personal Income Tax
Part 3 - Nonresidents and Part-Year Residents

631 - New York Source Income of a Nonresident Individual. - (B) his pro rata share of New York S corporation...

632 - Nonresident Partners and Electing Shareholders of S Corporations. - (1) In determining New York source income of a nonresident...

632-A - Personal Service Corporations and S Corporations Formed or Availed of to Avoid or Evade New York State Income Tax. - (b) Definitions for purposes of this section. (1) The term...

633 - New York Source Income of a Nonresident Estate or Trust. - (1) The net amount of items of income, gain, loss...

634 - Share of a Nonresident Beneficiary in Income From New York Sources. - (1) Items of distributable net income from New York sources....

635 - Credit to Trust Beneficiary Receiving Accumulation Distribution. - § 635. Credit to trust beneficiary receiving accumulation distribution. A...

637 - Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Nonresident or Part-Year Resident Individuals, Estate - (b) Special rule for part-year residents. In the case of...

638 - New York Source Income of a Part-Year Resident. - (1) New York adjusted gross income for the period of...

639 - Accruals Upon Change of Residence. - (b) If an individual changes status from nonresident to resident...