§ 4-8.2

N.Y. Comp. Codes R. & Regs. tit. 20, § 4-8.2

Definition of business income.

Department of Taxation and Finance

Tax Law, § 208(8)

The term business income means entire net income minus investment income. For definition of entire net income, see section 3-2.2 of this Title. For definition of investment income, see section 4-8.3 of this Subpart.