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Instructions for Form NYC-3L

federal income tax purposes pursuant to the ... orandum 18-11, updated to address New York City’s decoupling from CARES Act as discussed further above, within these instructions, and in Finance Memorandum 20-6. ... is subject to tax under the GCT or BCT or oth-

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  Federal, York, Income, Instructions, New york city, City, Subject, Decoupling, Federal income tax

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