639 – Accruals Upon Change of Residence.
§ 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 items of income, gain, loss, deduction, or ordinary income portion of a lump sum distribution accruing prior to the change of status, with […]
635 – Credit to Trust Beneficiary Receiving Accumulation Distribution.
§ 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, as defined in section six hundred sixty-five of the internal revenue code, shall be allowed a credit against the tax otherwise […]
637 – Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Nonresident or Part-Year Resident Individuals, Estate
§ 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. (a) General. The tax imposed under section six hundred three for any taxable year, with respect to the ordinary income portion of a lump sum distribution received by a nonresident […]
638 – New York Source Income of a Part-Year Resident.
§ 638. New York source income of a part-year resident. (a) Individuals. The New York source income of a part-year resident individual shall be the sum of the following: (1) New York adjusted gross income for the period of residence, determined in accordance with part II of this article as if the taxpayer’s taxable year […]
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 […]
632-A – Personal Service Corporations and S Corporations Formed or Availed of to Avoid or Evade New York State Income 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 corporation, partnership, or other entity and (2) the effect […]
633 – New York Source Income of a Nonresident Estate or Trust.
§ 633. New York source income of a nonresident estate or trust. (a) General. The 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, as determined under paragraph four […]
634 – Share of a Nonresident Beneficiary in Income From New York Sources.
§ 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 income, gain, loss and deduction from New York sources shall be determined as follows: (1) Items of […]