§ 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.
Unincorporated business taxable income
N.Y. General City Model 772/66 § 104, under City Unincorporated Business Income Tax.
N.Y. General City Model 772/66 § 104