Statute · New York Tax Law
N.Y. Tax Law § 951 — Applicable internal revenue code provisions
N.Y. Tax Law § 951
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 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…
Citator
N.Y. Tax Law § 951 — Applicable internal revenue code provisions is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.