New York Administration; Procedure; Provisions Of Law Applicable.

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    §  11-630 Administration; procedure; provisions of law applicable. For
  the purpose of carrying into effect the provisions  of  this  part,  and
  except  as  otherwise  provided  in this part, 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
  part one of this subchapter in relation to the tax imposed by such part.