Part 2. RESIDENTS  


Section 611. New York taxable income of a resident individual
Section 612. New York adjusted gross income of a resident individual
Section 613. New York deduction of a resident individual
Section 614. New York standard deduction of a resident individual
Section 615. New York itemized deduction of a resident individual
Section 616. New York exemptions of a resident individual
Section 617. Resident partners and shareholders of S corporations
Section 617-A. Residents; special provisions
Section 618. New York taxable income of a resident estate or trust
Section 619. Share of a resident estate, trust or beneficiary in New York fiduciary adjustment
Section 620. Credit for income tax of another state
Section 620-A. Credit against separate tax
Section 621. Credit to trust beneficiary receiving accumulation distribution
Section 622. New York minimum taxable income of resident individual
Section 624. Computation of separate tax on the ordinary income portion of lump sum distributions received by resident individuals, estates and trusts
Section 625. Gift for fish and wildlife management
Section 626. The United States Olympic Committee/Lake Placid Olympic Training Center Fund
Section 627. Gift for breast cancer research and education
Section 628. Gift for missing and exploited children clearinghouse fund
Section 629. Gift for Alzheimer's disease support services
Section 630. Gift for prostate cancer research, detection and education
Section 630-A. Gift for World Trade Center memorial foundation