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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 137. Nonresident Partners |
| 20 CRR-NY II A 3 137 Notes |
| Sec. 137.1. Partnership income and deductions of nonresident partner derived from New York State sources |
| Sec. 137.2. Special rules as to New York State sources |
| Sec. 137.3. Modification of partnership items in partner's New York State nonresident personal income tax return |
| Sec. 137.4. Alternate methods |
| Sec. 137.5. Application of rules for resident partners to nonresident partners |
| Sec. 137.6. Tiered partnerships |
| Sec. 137.7. Cross-references |