N.Y. Tax Law § 951

§ 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 * (b) Disposition to surviving spouse who is not a United States\ncitizen. In the case of an estate where a federal estate tax return is\nnot required for federal estate tax purposes, a disposition to a\nsurviving spouse that would qualify for the federal estate tax marital\ndeduction under section 2056 of the internal revenue code if not for the\nlimitation imposed by subsection (d)(1) of such section shall\nnonetheless be treated as qualifying for the federal estate tax marital\ndeduction for purposes of computing the tax imposed by section nine\nhundred fifty-two of this part, without requiring that such disposition\npass to the surviving spouse in a qualified domestic trust as required\nfor federal purposes by internal revenue code section 2056(d)(2).\n * NB Repealed July 1, 2019\n