OBS_VALUE: <ul><li><a href=https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title26&saved=%7CKHRpdGxlOjI2IHNlY3Rpb246MTgxIGVkaXRpb246cHJlbGltKSBPUiAoZ3JhbnVsZWlkOlVTQy1wcmVsaW0tdGl0bGUyNi1zZWN0aW9uMTgxKQ%3D%3D%7CdHJlZXNvcnQ%3D%7C%7C0%7Cfalse%7Cprelim&edition=prelim target=_blank>Internal Revenue Code(26 U.S.C. §181  (2017))</a></li><li><a href=https://www.nysenate.gov/legislation/laws/TAX target=_blank>New York Consolidated Laws, Tax Law (TAX)(Ny Tax L, art 1, §24 and §31*2 (2016))</a></li></ul>