N.Y. GCM Law § 104
This is the official text of N.Y. GCM Law § 104, part of New York’s GCM Law — part of the compiled statutory law of New York, published by the state as "GCM Law." Browse the sections below, each linked to its official government source.
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Unincorporated business taxable income
Official statutory text
§ 104. Unincorporated business taxable income. The unincorporated\nbusiness taxable income of an unincorporated business shall be the\nexcess of its unincorporated business gross income over its\nunincorporated business deductions, allocated to the city, less the\namount of:\n (1) Its deductions under section one hundred eight not subject to\nallocation; and\n (2) Its unincorporated business exemptions under section one hundred\nnine.\n
Status: in_force · Read it on the official government site
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