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New York City · Through Local Law 2026/135 (enacted August 31, 2026)

N.Y.C. Admin. Code § 11-618: § 11-618 Net income defined.

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Where this section sits in the code
  1. New York City Administrative Code
  2. Title 11
  3. Chapter 6: City Business Taxes

The term "net income" means the gross income of a taxpayer less the deductions allowed by this part.

Collected 2026-09-06T02:48:57Z. Source file · JSON

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