Part 1 - COMPUTATION OF TAX
- 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