Statute · New York General City Model
N.Y. General City Model § 104 — Unincorporated business taxable income
N.Y. General City Model § 104
- Type
- Statute
- Source
- New York General City Model
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 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:
Citator
N.Y. General City Model § 104 — Unincorporated business taxable income is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.