Methods of Allocating Income and Deductions from Sources Within and Without New York State

Section 132.15 - Apportionment and allocation of income from business carried on partly within and partly without New York State
Section 132.16 - Rentals and gains from the sale or exchange of real property
Section 132.17 - Earnings of salesmen
Section 132.18 - Earnings of nonresident employees and officers
Section 132.19 - Compensation of nonresident individuals performing duties on vessels
Section 132.20 - Pensions and other retirement benefits
Section 132.21 - Special rules for security and commodity brokers
Section 132.22 - Compensation received by nonresident professional athletes
Section 132.23 - Income from vessels
Section 132.24 - Stock options, stock appreciation rights and restricted stock
Section 132.25 - Other methods of allocation