{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-643.2","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-643.2","heading":"§ 11-643.2 Computation of tax for taxable years beginning in nineteen hundred seventy-three and ending in nineteen hundred seventy-four.","body":"For each taxable year beginning in nineteen hundred seventy-three and ending in nineteen hundred seventy-four, two tentative taxes shall be computed, the first as provided in section 11-643 and the second as provided in section 11-643.1 of this part, and the tax for each such year shall be the sum of that proportion of each tentative tax which the number of days in nineteen hundred seventy-three and the number of days in nineteen hundred seventy-four, respectively, which fall within the taxable year, bears to the number of days in the entire taxable year.","path":["New York City Administrative Code","Title 11","Chapter 6: City Business Taxes"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"1eca42d4ea0bea21792741c7fe9d36e442f2cde8c8b2d080cb7d45b12ecc3431","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-643.1","next":"us-nyc/n.y.c.-admin.-code-11-643.3"},"notice":"GroundRules: Original legal text. Not legal advice."}