N.Y. Tax Law Section 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. * (b) Disposition to surviving spouse who is not a United States citizen. In the case of an estate where a federal estate tax return is not required for federal estate tax purposes, a disposition to a surviving spouse that would qualify for the federal estate tax marital deduction under section 2056 of the internal revenue code if not for the limitation imposed by subsection (d)(1) of such section shall nonetheless be treated as qualifying for the federal estate tax marital deduction for purposes of computing the tax imposed by section nine hundred fifty-two of this part, without requiring that such disposition pass to the surviving spouse in a qualified domestic trust as required for federal purposes by internal revenue code section 2056(d)(2). * NB Repealed July 1, 2025

Source: Section 951 — Applicable internal revenue code provisions, https://www.­nysenate.­gov/legislation/laws/TAX/951 (updated Jul. 8, 2022; accessed Jan. 3, 2026).

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Verified:
Jan. 3, 2026

Last modified:
Jul. 8, 2022

§ 951. Applicable internal revenue code provisions's source at nysenate​.gov

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