New York § 951 Applicable internal revenue code provisions

New York Statutes

§ 951 — Applicable internal revenue code provisions

New York § 951

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Part 1Computation of Tax

Art. 26Estate Tax

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N.Y. Tax § 951 (2026).

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§ 951. Applicable internal revenue code provisions.--

(a)General. For\npurposes of this article, any reference to the internal revenue code\nmeans the United States Internal Revenue Code of 1986, with all\namendments enacted on or before January first, two thousand fourteen\nand, unless specifically provided otherwise in this article, any\nreference to December thirty-first, nineteen hundred seventy-six or\nJanuary first, nineteen hundred seventy-seven contained in the\nprovisions of such code which are applicable to the determination of the\ntax imposed by this article shall be read as a reference to June\nthirtieth, nineteen hundred seventy-eight or July first, nineteen\nhundred seventy-eight, respectively.\n

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§ 951. Applicable internal revenue code provisions.-- (a) General. For\npurposes of this article, any reference to the internal revenue code\nmeans the United States Internal Revenue Code of 1986, with all\namendments enacted on or before January first, two thousand fourteen\nand, unless specifically provided otherwise in this article, any\nreference to December thirty-first, nineteen hundred seventy-six or\nJanuary first, nineteen hundred seventy-seven contained in the\nprovisions of such code which are applicable to the determination of the\ntax imposed by this article shall be read as a reference to June\nthirtieth, nineteen hundred seventy-eight or July first, nineteen\nhundred seventy-eight, respectively.\n