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  1. The Laws of New York
  2. Consolidated Laws of New York
  3. CHAPTER 60
    Tax
  4. ARTICLE 26
    Estate Tax
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  • ARTICLE 26
    Estate Tax
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  • PART 2
    Returns and Payment of Tax
  • Viewing most recent revision (from 2014-09-22)

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    PART 1

    Computation of Tax

    Tax (TAX) CHAPTER 60, ARTICLE 26

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

    COMPUTATION OF TAX
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