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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 26
Estate Tax
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ARTICLE 26
Estate Tax
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PART 2
Returns and Payment of Tax
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PART 1
Computation of Tax
Tax (TAX) CHAPTER 60, ARTICLE 26
SECTION 951
Applicable internal revenue code provisions
SECTION 951-A
General provisions and definitions
SECTION 952
Tax imposed
SECTION 954
Resident's New York gross estate
SECTION 955
Resident's New York taxable estate
SECTION 957
Modification for limited powers of appointment created prior to September first, nineteen hundred thirty
SECTION 958
Exemptions in other laws not applicable
SECTION 960
Nonresident's estate tax
SECTION 960-A
Reciprocity
SECTION 961
Effect of federal determination
Part I
COMPUTATION OF TAX
