Amount of separate tax.
(b) Amount of separate tax.
(1)Where the ordinary income portion of a lump sum distribution is wholly derived from New York State sources, the nonresident individual, estate or trust receiving such distribution must determine the separate tax in accordance with the provi#
(1) Where the ordinary income portion of a lump sum distribution is wholly derived from New York State sources, the nonresident individual, estate or trust receiving such distribution must determine the separate tax in accordance with the provisions of section 124.1 of this Title, except that:
(i) the references in such section to January 1, 1977 are to be read as January 1, 1978; and
(ii) the references in such section to resident are to be read as nonresident.
(1)(i)the references in such section to January 1, 1977 are to be read as January 1, 1978; and#
(i) the references in such section to January 1, 1977 are to be read as January 1, 1978; and
(1)(ii)the references in such section to resident are to be read as nonresident.#
(ii) the references in such section to resident are to be read as nonresident.
(2)Where the ordinary income portion of a lump sum distribution is partly derived from or connected with New York State sources, the nonresident individual, estate or trust receiving such distribution must determine the separate tax in the sam#
(2) Where the ordinary income portion of a lump sum distribution is partly derived from or connected with New York State sources, the nonresident individual, estate or trust receiving such distribution must determine the separate tax in the same manner as specified in paragraph (1) of this subdivision, except that the total taxable amount in excess of the minimum distribution allowance must be allocated or apportioned to New York State sources in accordance with the provisions of subdivision (c) of this section before the amount of initial separate tax can be determined (see subdivision [c] of section 124.1 of this Subchapter).