N.Y. Tax Law Section 958
Exemptions in other laws not applicable

951
Applicable internal revenue code provisions 951–A
General provisions and definitions 952
Tax imposed 954
Resident’s New York gross estate 955
Resident’s New York taxable estate 957
Modification for limited powers of appointment created prior to September first, nineteen hundred thirty 958
Exemptions in other laws not applicable 960
Nonresident’s estate tax 960–A
Reciprocity 961
Effect of federal determination