{"data":{"id":"us-ny/n.y.-general-city-model-772-66-104","jurisdiction":"us-ny","citation":"N.Y. General City Model 772/66 § 104","heading":"Unincorporated business taxable income","body":"§ 104. Unincorporated business taxable income.  The unincorporated\nbusiness taxable income of an unincorporated business shall be the\nexcess of its unincorporated business gross income over its\nunincorporated business deductions, allocated to the city, less the\namount of:\n  (1) Its deductions under section one hundred eight not subject to\nallocation; and\n  (2) Its unincorporated business exemptions under section one hundred\nnine.","path":["General City Model 772/66","Misc CUBIT. City Unincorporated Business Income Tax"],"source_url":"https://legislation.nysenate.gov/api/3/laws/GCM/104","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:44Z","sha256":"15ca90c7d171fbc86305a9d09225434bcd7fcc6ea0317a39bd8a2ef05e68e149","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-general-city-model-772-66-103","next":"us-ny/n.y.-general-city-model-772-66-105"},"notice":"GroundRules: Original legal text. Not legal advice."}