New York Items Not Deductible.

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    §  11-622  Items  not deductible. In computing net income no deduction
  shall in any case be allowed in respect of:
    (a)  Any  amount  paid  out  for  new  buildings  or   for   permanent
  improvements or betterments made to increase the value of any property.
    (b)  Any  amount  expended in restoring property or in making good the
  exhaustion thereof for which an allowance is or has been made.