N.Y. Comp. Codes R. & Regs. tit. 20 § 107.1
Tax Law, § 607(a)
Any term used in article 22 of the Tax Law and in this Subchapter has the same meaning as required by a comparable context under the laws of the United States relating to Federal income taxes, and the Federal tax regulations promulgated thereunder, unless a different meaning is clearly required; but such meaning shall be subject to the exceptions or modifications prescribed in article 22 of the Tax Law, by other statute or by this Subchapter. Any reference to the laws of the United States means the provisions of the Internal Revenue Code of 1986 (unless a reference to the Internal Revenue Code of 1954 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 may become applicable to the taxable year.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 107.1