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New York Tax - Part 3 - (631 - 639) Nonresidents and Part-year Residents

Legal Research Home > New York Laws > Tax > New York Tax - Part 3 - (631 - 639) Nonresidents and Part-year Residents

  • New York Tax - Part 3 - Nonresidents and Part-year Residents
    631. New York source income of a nonresident individual. 632. Nonresident partners and electing shareholders of S corporations. 632-a. Personal service corporations and S corporations...
  • New York Tax - § 631 - New York Source Income of a Nonresident Individual
    shall be the sum of the following: (1) The net amount of items of income, gain, loss and deduction entering into his federal adjusted gross...
  • New York Tax - § 632 - Nonresident Partners and Electing Shareholders of S Corporations
    (a) Portion derived from New York sources. (1) In determining New York source income of a nonresident partner of any partnership, there shall be included...
  • New York Tax - § 632-A - Personal Service Corporations and S Corporations Formed or Availed of to Avoid or Evade New York State Income Tax
    (a) General. If (1) substantially all of the services of a personal service corporation or S corporation are performed for or on behalf of another...
  • New York Tax - § 633 - New York Source Income of a Nonresident Estate or Trust
    shall be the sum of the following: (1) The net amount of items of income, gain, loss and deduction entering into federal adjusted gross income,...
  • New York Tax - § 634 - Share of a Nonresident Beneficiary in Income From New York Sources
    (a) General. The share of a nonresident beneficiary of any estate or trust under subsection (a) of section six hundred thirty-one, in estate or trust...
  • New York Tax - § 635 - Credit to Trust Beneficiary Receiving Accumulation Distribution
    A nonresident or part-year resident beneficiary of a trust whose New York source income includes all or part of an accumulation distribution by such trust,...
  • New York Tax - § 636 - New York Minimum Taxable Income of Nonresidents or Part-year Residents
    (a) The New York minimum taxable income of a nonresident or part-year resident individual, estate or trust shall be the sum of the items of...
  • New York Tax - § 637 - Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Nonresident or Part-year Resident Individuals, Estate
    s and trusts. (a) General. The tax imposed under section six hundred three for any taxable year, with respect to the ordinary income portion of...
  • New York Tax - § 638 - New York Source Income of a Part-year Resident
    trust shall be the sum of the following: (1) New York adjusted gross income for the period of residence, determined in accordance with paragraph four...
  • New York Tax - § 639 - Accruals Upon Change of Residence
    (a) If an individual changes status from resident to nonresident he shall, regardless of his method of accounting, accrue to the period of residence any...