Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-2733.01. Partial-year resident; determination of income
Current as of January 01, 2019 | Updated by FindLaw Staff
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The income of a partial-year resident individual derived from sources within this state shall be the sum of the following:
(1) All of the income, gain, loss, and deduction which is derived from or connected with sources within this state for a nonresident individual under section 77-2733; and
(2) Any income from intangible personal property, including, but not limited to, annuities, dividends, interest, and gains from the disposition of intangible personal property and any income from a partnership, limited liability company, estate, trust, or electing subchapter S corporation, that is realized while a resident of this state and that is not taxed by another state.
Cite this article: FindLaw.com - Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-2733.01. Partial-year resident; determination of income - last updated January 01, 2019 | https://codes.findlaw.com/ne/chapter-77-revenue-and-taxation/ne-rev-st-sect-77-2733-01/
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