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SECTION 30

Administration; procedure; provisions of law applicable

General City Model 772/66 (GCM) CHAPTER 772, PART 3, SUBPART 2

§ 30. Administration; procedure; provisions of law applicable. For the
purpose of carrying into effect the provisions of this subpart, and
except as otherwise provided in this subpart, income shall be computed,
gain or loss ascertained, deductions made, apportionments and
allocations determined, at the same time and subject to the same
limitations and conditions, in so far as practicable, as is provided by
subpart one of this part in relation to the tax imposed by such subpart.