Sec. 1-2.1. General

Latest version.

Tax Law, § 208(9)
Any term used in this Subchapter shall, unless a different meaning is clearly required, presumably have the same meaning as when used in a comparable context in:
(a) the laws of the United States relating to Federal income taxes and the Federal tax regulations promulgated thereunder; or
(b) article 27 of the Tax Law and the regulations promulgated thereunder.
Any reference in this Subchapter to the laws of the United States shall mean the provisions of the Internal Revenue Code and other provisions of the laws of the United States relating to Federal income taxes, as the same are effective for the taxable year.

                    
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