77-2733.01 Partial-year resident; determination of income. - Nebraska Statutes

77-2733.01. Partial-year resident; determination of income.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. SourceLaws 1987, LB 773, § 17; Laws 1993, LB 121, § 507.