§ 1303. City  taxable  income.  The  city  taxable  income  of  a city  resident individual shall mean and be the same as his New  York  taxable  income  as  defined  in  section six hundred eleven of this chapter. The  city taxable income of a city resident estate or trust shall mean and be  the same as its New York  taxable  income  as  defined  in  section  six  hundred eighteen of this chapter.