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The Laws of New York
Unconsolidated Laws of New York
CHAPTER 772
General City Model 772/66
MISC CUBIT
City Unincorporated Business Income Tax
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SECTION 103
Unincorporated business defined
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MISC CUBIT
City Unincorporated Business Income Tax
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SECTION 105
Unincorporated business gross income
This entry was published on 2014-09-22
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SECTION 104
Unincorporated business taxable income
General City Model 772/66 (GCM) CHAPTER 772, MISC CUBIT
§ 104. Unincorporated business taxable income. The unincorporated
business taxable income of an unincorporated business shall be the
excess of its unincorporated business gross income over its
unincorporated business deductions, allocated to the city, less the
amount of:

(1) Its deductions under section one hundred eight not subject to
allocation; and

(2) Its unincorporated business exemptions under section one hundred
nine.