Part 132 - New York Adjusted Gross Income of a Nonresident Individual
- New York Adjusted Gross Income Defined (§ 132.1)
- Income and Deductions from New York State Sources (§§ 132.2 — 132.11)
- Income and Deductions Partly from New York State Sources (§§ 132.12 — 132.14)
- Methods of Allocating Income and Deductions from Sources Within and Without New York State (§§ 132.15 — 132.25)
- Husband and Wife (§ 132.26)