Legislation

§ 104. Unincorporated business taxable income. The unincorporated
business taxable income of an unincorporated business shall be the
excess of its unincorporated business gross income over its
unincorporated business deductions, allocated to the city, less the
amount of:

(1) Its deductions under section one hundred eight not subject to
allocation; and

(2) Its unincorporated business exemptions under section one hundred
nine.