New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law
Article 3 - Nonresidents
Part 137 - Nonresident Partners
- Section 137.1 - Partnership income and deductions of nonresident partner derived from New York State sources
- Section 137.2 - Special rules as to New York State sources
- Section 137.3 - Modification of partnership items in partner's New York State nonresident personal income tax return
- Section 137.4 - Alternate methods
- Section 137.5 - Application of rules for resident partners to nonresident partners
- Section 137.6 - Tiered partnerships
- Section 137.7 - Cross-references
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Tax Law, §§171, 632, 697, 1096
This Part does not reflect amendments to the Tax Law made by the Tax Reform and Reduction Act of 1987 (Chapter 28 of the Laws of 1987) and certain other amendments.
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