N.Y. TAX Law § 951
This is the official text of N.Y. TAX Law § 951, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
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Applicable internal revenue code provisions
Official statutory text
§ 951. Applicable internal revenue code provisions.-- (a) General. For\npurposes of this article, any reference to the internal revenue code\nmeans the United States Internal Revenue Code of 1986, with all\namendments enacted on or before January first, two thousand fourteen\nand, unless specifically provided otherwise in this article, any\nreference to December thirty-first, nineteen hundred seventy-six or\nJanuary first, nineteen hundred seventy-seven contained in the\nprovisions of such code which are applicable to the determination of the\ntax imposed by this article shall be read as a reference to June\nthirtieth, nineteen hundred seventy-eight or July first, nineteen\nhundred seventy-eight, respectively.\n
Status: in_force · Read it on the official government site
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