N.Y. General City Model 772/66 § 30: Administration; procedure; provisions of law applicable

§ 30. Administration; procedure; provisions of law applicable. 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.