Part 137 - Nonresident Partners
- Section 137.1 - Partnership income and deductions of nonresident partner derived from New York State sources
- Section 137.2 - Special rules as to New York State sources
- Section 137.3 - Modification of partnership items in partner's New York State nonresident personal income tax return
- Section 137.4 - Alternate methods
- Section 137.5 - Application of rules for resident partners to nonresident partners
- Section 137.6 - Tiered partnerships
- Section 137.7 - Cross-references