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Laws of New York (Last Updated: November 21, 2014) |
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TAX Tax |
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Article 26. ESTATE TAX |
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Part 1. COMPUTATION OF TAX |
| Section 951. Applicable internal revenue code provisions |
| Section 951-A. Definitions |
| Section 952. Tax imposed |
| Section 954. Resident's New York gross estate |
| Section 2032A. Valuation of certain farm, etc |
| Section 2046. Disclaimers |
| 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 2105. Property without the United States |
| Section 960-A. Reciprocity |
| Section 961. Effect of federal determination |