Section 607. Meaning of terms

* (a) General.  Any term used in this article
  shall  have the same meaning as when used in a comparable context in the
  laws of the United States relating to federal  income  taxes,  unless  a
  different  meaning is clearly required but such meaning shall be subject
  to the exceptions or modifications prescribed  in  this  article  or  by
  statute.  Any reference in this article to the laws of the United States
  shall  mean  the  provisions  of  the  internal revenue code of nineteen
  hundred eighty-six (unless a reference to the internal revenue  code  of
  nineteen   hundred  fifty-four  is  clearly  intended),  and  amendments
  thereto, and other provisions of the laws of the United States  relating
  to  federal  income taxes, as the same may be or become effective at any
  time or from time to time for the taxable year.
    * NB Applicable to taxable years beginning after 1986.
    * (b) Marital or other status. An individual's marital or other status
  under section six hundred one, subsection (b) of section six hundred six
  and section six hundred fourteen shall be the same  as  his  marital  or
  other  status for purposes of establishing the applicable federal income
  tax rates.
    * NB Applicable to taxable years beginning after 1986.