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Instructions for Form NYC-2

See Administrativ e Code section 11-654(3)(a)(10)(xii). l Section 21of part Q of Chapter 60 of the Laws of 2016 amended subdivision 1 of section 11-655 of the Administrative Code of the City of New York (“Administrative Code”) to provide for tax years beginning on or after January 1, 2016, calendar year taxpayers are re-

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