PART

Nonresidents and Part-year Residents

N.Y. Tax Law § 631— New York source income of a nonresident individual
N.Y. Tax Law § 632— Nonresident partners and electing shareholders of S corporations
N.Y. Tax Law § 632-a— Personal service corporations and S corporations formed or availed of to avoid or evade New York State income tax
N.Y. Tax Law § 633— New York source income of a nonresident estate or trust
N.Y. Tax Law § 634— Share of a nonresident beneficiary in income from New York sources
N.Y. Tax Law § 635— Credit to trust beneficiary receiving accumulation distribution
N.Y. Tax Law § 637— Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident indivi..
N.Y. Tax Law § 638— New York source income of a part-year resident
N.Y. Tax Law § 639— Accruals upon change of residence