PART III-NONRESIDENTS AND PART-YEAR RESIDENTS
631. New York source income of a nonresident individual.
632. Nonresident partners and electing shareholders of S corporations.
632-a. Personal service corporations and S corporations formed or

availed of to avoid or evade New York State income tax.
633. New York source income of a nonresident estate or trust.
634. Share of a nonresident beneficiary in income from New York

sources.
635. Credit to trust beneficiary receiving accumulation distribution.
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.
638. New York source income of a part-year resident.
639. Accruals upon change of residence.