Income and Deductions from New York State Sources
- Section 132.2 - Income and deductions from New York State sources-general
- Section 132.3 - Items attributable to real or tangible personal property in New York State
- Section 132.4 - Business, trade, profession or occupation carried on in New York State
- Section 132.5 - Income from intangible personal property
- Section 132.6 - Income from closed-circuit and cable television transmissions
- Section 132.7 - Deductions with respect to capital losses, net long-term capital gains and net operating losses
- Section 132.8 - Undistributed taxable income, net operating loss and gain or loss on sale or exchange of stock with respect to an electing small business corporation
- Section 132.9 - Income, gain, loss or deduction with respect to New York Insurance Exchange
- Section 132.10 - Purchase and sale for own account
- Section 132.11 - Compensation not constituting income derived from New York State sources