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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter II. Income Taxes and Estate Taxes |
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Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law |
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Article 3. Nonresidents |
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Part 132. New York Adjusted Gross Income of a Nonresident Individual |
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Methods of Allocating Income and Deductions from Sources Within and Without New York State |
| Sec. 132.15. Apportionment and allocation of income from business carried on partly within and partly without New York State |
| Sec. 132.16. Rentals and gains from the sale or exchange of real property |
| Sec. 132.17. Earnings of salesmen |
| Sec. 132.18. Earnings of nonresident employees and officers |
| Sec. 132.19. Compensation of nonresident individuals performing duties on vessels |
| Sec. 132.20. Pensions and other retirement benefits |
| Sec. 132.21. Special rules for security and commodity brokers |
| Sec. 132.22. Compensation received by nonresident professional athletes |
| Sec. 132.23. Income from vessels |
| Sec. 132.24. Stock options, stock appreciation rights and restricted stock |
| Sec. 132.25. Other methods of allocation |