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Laws of New York (Last Updated: November 21, 2014) |
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TAX Tax |
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Article 22. PERSONAL INCOME TAX |
Part III. NONRESIDENTS AND PART-YEAR RESIDENTS * 631. New York source income of a nonresident individual. * 632. Nonresident partners and electing shareholders of S corporations. * 633. New York source income of a nonresident estate or trust. * 634. Share of a nonresident beneficiary in income from New York sources. * 635. Credit to trust beneficiary receiving accumulation distribution. * 636. New York minimum taxable income of nonresidents or part-year residents. * 637. Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident individuals, estates and trusts. * 638. New York source income of a part-year resident. 639. Accruals upon change of residence. * NB Applicable to taxable years beginning after 1987. * PART III-NONRESIDENTS * 631. New York taxable income of a nonresident individual * 632. New York adjusted gross income of a nonresident individual. * 633. New York deduction of a nonresident individual * 634. New York standard deduction of a nonresident individual. * 635. New York itemized deduction of a nonresident individual. * 636. New York personal exemptions of a nonresident individual. * 637. Nonresident partners and electing shareholders of S corporations. * 638*. New York taxable income of a nonresident estate or trust. * 641. New York minimum taxable income of nonresidents. * 642. Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident individuals, estates and trusts. * (Repealed for taxable years beginning after 1987)
| Section 631. New York source income of a nonresident individual |
| Section 632. Nonresident partners and electing shareholders of S corporations |
| Section 632*2. New York adjusted gross income of a nonresident individual |
| Section 632-A. Personal service corporations and S corporations formed or availed of to avoid or evade New York State income tax |
| Section 633. New York source income of a nonresident estate or trust |
| Section 633*2. New York deduction of a nonresident individual |
| Section 634. Share of a nonresident beneficiary in income from New York sources |
| Section 635. Credit to trust beneficiary receiving accumulation distribution |
| Section 636. New York minimum taxable income of nonresidents or part-year residents |
| Section 636*2. New York personal exemptions of a nonresident individual |
| Section 637. Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident individuals, estates and trusts |
| Section 638. New York source income of a part-year resident |
| Section 639. Accruals upon change of residence |
| Section 641. New York minimum taxable income of nonresidents |