(a) There shall be subtracted six hundred dollars as the city
exemption of the estate or trust, and there shall be added the amount of
its federal deduction for a personal exemption.
(b) There shall be subtracted the modification described in paragraph
nine of subsection (c) of section twelve with respect to gains from the
sale or other disposition of property, to the extent such gains are
excluded from federal distributable net income of the estate or trust.
(c) There shall be added or subtracted (as the case may be) the share
of the estate or trust in the city fiduciary adjustment determined under
section nineteen.
(d) There shall be added or subtracted (as the case may be) the
modifications described in paragraph six of subsection (b) and in
paragraph eight of subsection (c) of section twelve.
Structure New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A - Authorization to Impose Tax.
25-AP1-6 - City Personal Income Tax on Residents
25-A-2 - Persons Subject to Tax.
25-A-5 - Accounting Periods and Methods.
25-A-6 - Resident and Nonresident Defined.
25-A-11 - City Taxable Income of a Resident Individual.
25-A-12 - City Adjusted Gross Income of a Resident Individual.
25-A-13 - City Deduction of a Resident Individual.
25-A-14 - City Standard Deduction of a Resident Individual.
25-A-15 - City Itemized Deduction of a Resident Individual.
25-A-16 - City Personal Exemptions of a Resident Individual.
25-A-18 - City Taxable Income of a Resident Estate or Trust.
25-A-19 - Share of a Resident Estate, Trust or Beneficiary in City Fiduciary Adjustment.
25-A-20 - Credit to Trust Beneficiary Receiving Accumulation Distribution.
25-AP3 - Ruturns, Declarations and Payment of Tax
25-A-31 - Returns and Liabilities.
25-A-32 - Time and Place for Filing Returns and Paying Tax.
25-A-33 - Signing of Returns and Other Documents.
25-A-34 - Change of Residence Status During the Year.
25-A-35 - Declarations of Estimated Tax.
25-A-36 - Payments of Estimated Tax.
25-A-38 - Requirements Concerning Returns, Notices, Records and Statements.
25-A-39 - Report of Change in Federal Taxable Income.
25-A-51 - Requirement of Withholding Tax From Wages.
25-A-52 - Information Statement for Employee.
25-A-53 - Credit for Tax Withheld.
25-A-54 - Employer's Return and Payment of Withheld Taxes.
25-A-55 - Employer's Liability for Withheld Taxes.
25-A-56 - Employer's Failure to Withhold.
25-AP5 - Procedure and Administration
25-A-61 - Notice of Deficiency.
25-A-63 - Limitations on Assessment.
25-A-64 - Interest on Underpayment.
25-A-65 - Additions to Tax and Civil Penalties.
25-A-67 - Limitations on Credit or Refund.
25-A-68 - Interest on Overpayment.
25-A-69 - Petition to Administrator.
25-A-70 - Review of Administrator's Decision.
25-A-71 - Mailing Rules; Holidays.
25-A-72 - Collection, Levy and Liens.
25-A-74 - Jeopardy Assessment.
25-A-76 - Armed Forces Relief Provisions.
25-A-77 - General Powers of Administrator.
25-A-78 - Secrecy Requirement and Penalties for Violation.
25-A-90 - Deposit and Disposition of Revenues by Administrator.
25-A-91 - Effect of Invalidity in Part; Inconsistencies With Other Laws.