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Nonresident Partners | Midpage
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New York Codes, Rules and Regulations
Title 20
Chapter II
Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law
Article 3
Part 137
Nonresident Partners
Department of Taxation and Finance
137.1
Partnership income and deductions of nonresident partner derived from New York State sources.
137.2
Special rules as to New York State sources.
137.3
Modification of partnership items in partner's New York State nonresident personal income tax return.
137.4
Alternate methods.
137.5
Application of rules for resident partners to nonresident partners.
137.6
Tiered partnerships.
137.7
Cross-references.