New York Laws
Article 26 - Estate Tax
Part 1 - Computation of Tax

951 - Applicable Internal Revenue Code Provisions. - § 951. Applicable internal revenue code provisions.-- (a) General. For...

951-A - General Provisions and Definitions. - (a) The term "executor" means the executor or administrator of...

952 - Tax Imposed. - (b) Computation of tax. The tax imposed by this section...

954 - Resident's New York Gross Estate. - (1) Reduced by the value of real or tangible personal...

955 - Resident's New York Taxable Estate. - (b) Waiver of deductions.-- If the right to any deduction...

957 - Modification for Limited Powers of Appointment Created Prior to September First, Nineteen Hundred Thirty. - (b) Definition.-- For purposes of this section, a limited power...

958 - Exemptions in Other Laws Not Applicable. - § 958. Exemptions in other laws not applicable. No exemption...

960 - Nonresident's Estate Tax. - (b) Computation of tax.--The tax imposed under subsection (a) shall...

960-A - Reciprocity. - § 960-a. Reciprocity. The tax imposed by this article in...

961 - Effect of Federal Determination. - (1) the inclusion in the federal gross estate of any...