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Instructions for Form NYC-3L

poses and are not subject to the Unincorpo-rated Business Tax. Eligible entities having a single owner disregarded as a separate en-tity under the “check-the-box” rules and larly treated for City tax purposes. See Fi-nance Memorandum 99-1 for additional information. Royalty Payments to Related Members

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  Instructions, Trade, Unincorpo rated, Unincorpo

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