1020 - Applicable internal revenue code provisions.
§ 1020. 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 July twenty-second, nineteen hundred ninety-eight. (b) Applicable estate tax provisions. Where any reference is made in this article (or in the provisions of the internal revenue code contained in section one thousand twenty-five) to provisions of the internal revenue code made applicable by section two, as amended, of chapter one thousand thirteen of the laws of nineteen hundred sixty-two, to the termination of the tax imposed by article twenty-six of this chapter and appended thereto, such internal revenue code provisions appended to such article twenty-six shall apply to the provisions of this article in the same manner and with the same force and effect as if the language of such provisions of the internal revenue code had been incorporated in full into this article except to the extent that any such provision is either inconsistent with a provision of this article or is not relevant thereto.