Estate tax guidances (NYT-G)
An NYT-G is an informational statement of the Department’s interpretation of the law, regulations, and Department policies and is usually based on a particular set of facts or circumstances. It is accurate on the date issued and is limited to the facts set forth therein. NYT-Gs are published to provide information and guidance to taxpayers, Department personnel, and tax professionals. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in an NYT-G.
|NYT-G-09(1)M||Use of Alternate Valuation for the New York State Estate Tax Return When a Federal Estate Tax Return Is Not Required to be Filed|