N.Y. General City Model Law § 30
Current through 2024 NY Law Chapter 553
For the purpose of carrying into effect the provisions of this subpart, and except as otherwise provided in this subpart, income shall be computed, gain or loss ascertained, deductions made, apportionments and allocations determined, at the same time and subject to the same limitations and conditions, in so far as practicable, as is provided by subpart one of this part in relation to the tax imposed by such subpart.
N.Y. General City Model Law § 30