New York Statutes
§ 2001 — Definition When used in this article the term fiduciary includes, where no fiduciary has been appointed, any person in actual or construc...
§ 2001. Definition\n When used in this article the term fiduciary includes, where no\nfiduciary has been appointed, any person in actual or constructive\npossession of any property required to be included in the gross estate\nor the New York gross estate of the decedent as determined under article\n10-c or article 26 of the tax law.\n
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