Total New York income.
(a) Total New York income.
(1)In the case of a resident individual, the term total New York income means New York adjusted gross income as determined under section 612 of the Tax Law.#
(1) In the case of a resident individual, the term total New York income means New York adjusted gross income as determined under section 612 of the Tax Law.
(2)In the case of a resident estate or trust, the term total New York income means the amount of its income determined as if the estate or trust were a resident individual computing New York adjusted gross income under section 612 of the Tax L#
(2) In the case of a resident estate or trust, the term total New York income means the amount of its income determined as if the estate or trust were a resident individual computing New York adjusted gross income under section 612 of the Tax Law.