631 – New York Source Income of a Nonresident Individual.
§ 631. New York source income of a nonresident individual. (a) General. The 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 income, as defined in the laws of the United […]
632 – Nonresident Partners and Electing Shareholders of S Corporations.
§ 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 only the portion derived from or connected with New York sources of such partner’s distributive share of items of partnership […]
630-F – Gift for Organ and Tissue Donation Outreach and Research.
* § 630-f. Gift for organ and tissue donation outreach and research. Effective for any tax year commencing on or after January first, two thousand nineteen, an individual in any taxable year may elect to contribute to the life pass it on trust fund. The contribution shall be in any whole dollar amount and shall […]
630-F*2 – Gift for Als Research and Education.
* § 630-f. Gift for ALS research and education. Effective for any tax year commencing on or after January first, two thousand nineteen, an individual in any taxable year may elect to contribute to the New York state ALS (Amyotrophic Lateral Sclerosis) research and education fund. Such contribution shall be in any whole dollar amount […]
630-F*3 – Gift for School-Based Health Centers.
* § 630-f. Gift for school-based health centers. Effective for any tax year commencing on or after January first, two thousand nineteen, an individual in any taxable year may elect to contribute to the school-based health centers fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of state […]
630-F*4 – Gift for Lupus Education and Prevention.
* § 630-f. Gift for lupus education and prevention. An individual in any taxable year may elect to contribute to the lupus education and prevention fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of state tax owed by such individual. The commissioner shall include space on the […]
630-F*5 – Gift for Military Families.
* § 630-f. Gift for military families. Effective for any tax year commencing on or after January first, two thousand eighteen, an individual in any taxable year may elect to contribute to the military family relief fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of state tax […]
630-F*6 – Gift for City University of New York.
* § 630-f. Gift for city university of New York. An individual in any taxable year may elect to contribute to the city university of New York. Such contribution shall be in any whole dollar amount and shall not reduce the amount of state tax owed by such individual. The commissioner shall include space on […]
630-G – Gift for Leukemia, Lymphoma and Myeloma Research, Education and Treatment.
* § 630-g. Gift for leukemia, lymphoma and myeloma research, education and treatment. Effective for any tax year commencing on or after January first, two thousand twenty, an individual in any taxable year may elect to contribute to the leukemia, lymphoma and myeloma research, education and treatment fund. Such contribution shall be in any whole […]
630-G*2 – Gift for the William B. Hoyt Memorial Children and Family Trust Fund.
* § 630-g. Gift for the William B. Hoyt Memorial children and family trust fund. Effective for any tax year commencing on or after January first, two thousand twenty-one, an individual in any taxable year may elect to contribute to the William B. Hoyt Memorial children and family trust fund established pursuant to section four […]