General.
(a) General. The New York State minimum taxable income of a nonresident individual or of a nonresident estate or trust is the total of the New York items of tax preference reduced, but not below zero, by the aggregate of the following:
(1)the specific deduction described in section 141.2 of this Part;#
(1) the specific deduction described in section 141.2 of this Part;
(2)the New York State personal income tax described in paragraph (b)(2) of this section; and#
(2) the New York State personal income tax described in paragraph (b)(2) of this section; and
(3)any net operating loss for the taxable year available as a carryover to a succeeding taxable year which was derived from or connected with New York State sources, as determined in accordance with the provisions of section 132.7 of this Arti#
(3) any net operating loss for the taxable year available as a carryover to a succeeding taxable year which was derived from or connected with New York State sources, as determined in accordance with the provisions of section 132.7 of this Article (see subdivision [c] of this section).