Section 951. Applicable internal revenue code provisions

-- (a) Dates. 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,  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. Notwithstanding the foregoing,  the
  unified  credit  against the estate tax provided in section two thousand
  ten of the internal revenue code shall, for purposes of this article, be
  the amount allowed by such section under the applicable federal  law  in
  effect on the decedent's date of death. Provided, however, the amount of
  such  credit allowable for purposes of this article shall not exceed the
  amount allowable as if the federal unified credit did not exceed the tax
  due under section two thousand one of the internal  revenue  code  on  a
  federal taxable estate of one million dollars.
    (b) Applicable generation-skipping transfer tax provisions.--Where any
  reference  is made in this article (or in the provisions of the internal
  revenue code which are made applicable by section two,  as  amended,  of
  chapter one thousand thirteen of the laws of nineteen hundred sixty-two,
  to  the  determination  of  the tax imposed by this article and appended
  thereto) to provisions of the internal revenue code contained in section
  one thousand twenty-five of this chapter,  such  internal  revenue  code
  provisions  contained  in  such  section  one thousand twenty-five 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.