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Methods of Allocating Income and Deductions from Sources Within and Without New York State | Midpage
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Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law
Article 3
Part 132
Methods of Allocating Income and Deductions from Sources Within and Without New York State
Methods of Allocating Income and Deductions from Sources Within and Without New York State
Department of Taxation and Finance
132.15
Apportionment and allocation of income from business carried on partly within and partly without New York State.
132.16
Rentals and gains from the sale or exchange of real property.
132.17
Earnings of salesmen.
132.18
Earnings of nonresident employees and officers.
132.19
Compensation of nonresident individuals performing duties on vessels.
132.20
Pensions and other retirement benefits.
132.21
Special rules for security and commodity brokers.
132.22
Compensation received by nonresident professional athletes.
132.23
Income from vessels.
132.24
Stock options, stock appreciation rights and restricted stock.
132.25
Other methods of allocation.