§ 17. Resident partners.–(a) Partner's modifications.–In determining city adjusted gross income and city taxable income of a resident partner, any modification described in subdivisions (b), (c) or (d) of section twelve, subdivision (c) of section fifteen or paragraphs two or three of subdivision (d) of such section, which relates to an item of partnership income, gain, loss or deduction shall be made in accordance with the partner's distributive share, for federal income tax purposes, of the item to which the modification relates. Where a partner's distributive share of any such item is not required to be taken into account separately for federal income tax purposes, the partner's distributive share of such item shall be determined in accordance with his distributive share, for federal income tax purposes, of partnership taxable income or loss generally.

(b) Character of items.–Each item of partnership income, gain, loss, or deduction shall have the same character for a partner under this local law as for federal income tax purposes. Where an item is not characterized for federal income tax purposes, it shall have the same character for a partner as if realized directly from the source from which realized by the partnership or incurred in the same manner as incurred by the partnership.

(c) City tax avoidance or evasion.–Where a partner's distributive share of an item of partnership income, gain, loss or deduction is determined for federal income tax purposes by special provision in the partnership agreement with respect to such item, and where the principal purpose of such provision is the avoidance or evasion of tax under this local law, the partner's distributive share of such item, and any modification required with respect thereto, shall be determined as if the partnership agreement made no special provision with respect to such item.

§ 17. Operation of crematories for disposal of garbage. A crematory in any city or within ten miles of the corporate limits of any city, owned or controlled by any person or corporation or by a city, for the treatment or consuming of garbage or other refuse matter or offal, dead animals or fish, shall be so operated by the use of coke, charcoal, or other fuel device and by such appliances and methods that the offensive and noxious gases and fumes arising from the consumption or treatment of such garbage or other refuse matter or offal, dead animals or fish shall be burned or disposed of without offense or danger to the persons residing in the neighborhood of such crematory. The city authorities or the person or corporation owning or controlling such crematory shall cause the necessary devices, and fuel or other supplies to be furnished for the consumption or proper disposal of such gases and fumes. Any city authority or other person or corporation owning or controlling such crematory and any city employee or other person operating such a crematory who shall allow or permit such gases or fumes arising from the consumption of such garbage or other matter to escape and become offensive or dangerous to the persons residing in the neighborhood of such crematory, shall be guilty of a misdemeanor and shall upon conviction be punished by a fine of not less than one hundred dollars nor more than two hundred and fifty dollars for each day that such offensive or noxious gases or fumes are permitted or allowed to escape, or by imprisonment for not more than one year, or both.