{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-643.4","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-643.4","heading":"§ 11-643.4 Computation of tax for taxable years beginning in nineteen hundred seventy-four and ending in nineteen hundred seventy-five.","body":"For each taxable year beginning in nineteen hundred seventy-four and ending in nineteen hundred seventy-five, two tentative taxes shall be computed, the first as provided in section 11-643.1 and the second as provided in section 11-643.3 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-four and the number of days in nineteen hundred seventy-five, 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":"0002fbc8c893ee60ffb4d9310c5d1c53f5dedbaff96ee950f0dec80c30d99be5","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-643.3","next":"us-nyc/n.y.c.-admin.-code-11-643.5"},"notice":"GroundRules: Original legal text. Not legal advice."}