952 – Tax Imposed.
§ 952. Tax imposed. (a) A tax is hereby imposed on the transfer of the New York estate by every deceased individual who at his or her death was a resident of New York state. (b) Computation of tax. The tax imposed by this section shall be computed on the deceased resident’s New York taxable […]
954 – Resident’s New York Gross Estate.
§ 954. Resident’s New York gross estate. (a) General.– The New York gross estate of a deceased resident means his or her federal gross estate as defined in the internal revenue code (whether or not a federal estate tax return is required to be filed) modified as follows: (1) Reduced by the value of real […]
955 – Resident’s New York Taxable Estate.
§ 955. Resident’s New York taxable estate. (a) General.–The taxable estate of a New York resident shall be his or her New York gross estate, minus the deductions allowable for determining his or her federal taxable estate under the internal revenue code (whether or not a federal estate tax return is required to be filed), […]