N.Y. Tax Law § 951: Applicable internal revenue code provisions

§ 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.