Section 1020. 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  July  twenty-second,  nineteen  hundred
  ninety-eight.
    (b)  Applicable  estate tax provisions. Where any reference is made in
  this article  (or  in  the  provisions  of  the  internal  revenue  code
  contained  in  section  one  thousand  twenty-five) to provisions of the
  internal revenue code made applicable by section  two,  as  amended,  of
  chapter one thousand thirteen of the laws of nineteen hundred sixty-two,
  to  the  termination  of  the  tax imposed by article twenty-six of this
  chapter and appended thereto,  such  internal  revenue  code  provisions
  appended  to  such  article  twenty-six shall apply to the provisions of
  this article in the same manner and with the same force and effect as if
  the language of such provisions of the internal revenue  code  had  been
  incorporated  in  full  into  this article except to the extent that any
  such provision is either inconsistent with a provision of  this  article
  or is not relevant thereto.