New York Consolidated Laws, Tax Law - TAX § 607. Meaning of terms

(a) General.  Any term used in this article shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required but such meaning shall be subject to the exceptions or modifications prescribed in this article or by statute.  Any reference in this article to the laws of the United States shall mean the provisions of the internal revenue code of nineteen hundred eighty-six   1 (unless a reference to the internal revenue code of nineteen hundred fifty-four is clearly intended), and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes, as the same may be or become effective at any time or from time to time for the taxable year.

(b) Marital or other status.  An individual's marital or other status under section six hundred one, subsection (b) of section six hundred six and section six hundred fourteen shall be the same as his marital or other status for purposes of establishing the applicable federal income tax rates.

1 See 26 USCA § 1 et seq.

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