Part 3 - NONRESIDENTS AND PART-YEAR RESIDENTS
- Section 631 - New York source income of a nonresident individual
- Section 632 - Nonresident partners and electing shareholders of S corporations
- Section 632-A - Personal service corporations and S corporations formed or availed of to avoid or evade New York state income tax
- Section 633 - New York source income of a nonresident estate or trust
- Section 634 - Share of a nonresident beneficiary in income from New York sources
- Section 635 - Credit to trust beneficiary receiving accumulation distribution
- Section 636 - [Repealed]
- Section 637 - Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident individuals, estates and trusts
- Section 638 - New York source income of a part-year resident
- Section 639 - Accruals upon change of residence