N.Y.C. Admin. Code § 11-630: § 11-630 Administration; procedure; provisions of law applicable.

For the purpose of carrying into effect the provisions of this part, and except as otherwise provided in this part, 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 part one of this subchapter in relation to the tax imposed by such part.