N.Y. Laws » CHAPTER Tax / ARTICLE Estate Tax / PART Computation of Tax
New York Consolidated Laws

N.Y. Tax Law § 951 (2026)

Applicable internal revenue code provisions

✓ current as of May 2026
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§ 951. Applicable internal revenue code provisions.-- (a) General. For
purposes of this article, any reference to the internal revenue code
means the United States Internal Revenue Code of 1986, with all
amendments enacted on or before January first, two thousand fourteen
and, unless specifically provided otherwise in this article, any
reference to December thirty-first, nineteen hundred seventy-six or
January first, nineteen hundred seventy-seven contained in the
provisions of such code which are applicable to the determination of the
tax imposed by this article shall be read as a reference to June
thirtieth, nineteen hundred seventy-eight or July first, nineteen
hundred seventy-eight, respectively.
Notes of Decisions
Cited in 1 case, 2014–2014 · leading case: In re the Est. of Cleary, 44 Misc. 3d 211 (N.Y. Sur. Ct. 2014).
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In re the Est. of Cleary, 44 Misc. 3d 211 (N.Y. Sur. Ct. 2014). “Section 2001 of the Internal Revenue Code has near identical language and New York’s estate tax is generally conformed to the Internal Revenue Code (see Tax Law § 951 [a]). By definition then, “[b]ecause the estate tax is a tax on the privilege of transferring property upon…”
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