New York § 104 Unincorporated business taxable income

New York Statutes

§ 104 — Unincorporated business taxable income

New York § 104

Law GCMGeneral City Model 772/66

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Bluebook

N.Y. General City Model 772/66 § 104 (2026).

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

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§ 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