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並前往https://www2.deloitte.com/us/en/pages/tax/articles/multistate-tax-alert-new-york-city-unincorporated-business-tax-deduction-disallowance-sustained.html

New York City Unincorporated Business Tax Deduction ...

In its decision, the Tribunal sustained a New York City Unincorporated Business Tax (UBT) expense disallowance for payments by an investment adviser limited ...

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