US Lawyer Database

630-I*2 – Gift for the Firearm Violence Research Fund.

* § 630-i. Gift for the firearm violence research fund. Effective for any tax year commencing on or after January first, two thousand twenty-one, a taxpayer in any taxable year may elect to contribute to the firearm violence research fund established pursuant to section ninety-seven-j of the state finance law. Such contribution shall be in […]

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 […]

630-I*3 – Gifts for Thoroughbred Aftercare.

* § 630-i. Gifts for thoroughbred aftercare. Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute to the New York state thoroughbred breeding and development fund established pursuant to section two hundred fifty-two of the racing, pari-mutuel wagering and […]

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 […]

630-J – Gifts for Standardbred Aftercare.

§ 630-j. Gifts for standardbred aftercare. Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute to the agriculture and New York horse breeding and development fund established pursuant to section three hundred thirty of the racing, pari-mutuel wagering and […]

630-K – Gift for Lyme and Tick-Borne Diseases Education, Research and Prevention.

§ 630-k. Gift for Lyme and tick-borne diseases education, research and prevention. Effective for any tax year commencing on or after January first, two thousand twenty-two, an individual in any taxable year may elect to contribute to the support of the Lyme and tick-borne diseases education, research and prevention fund. Such contribution shall be in […]

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 […]