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Partial-year resident; determination of income.

Neb. Rev. Stat. § 77-2733.01
in effect
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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. Laws 1987, LB 773, § 17; Laws 1993, LB 121, § 507.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2733.01Fetched: 10/20/2026

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