Estate tax memos - 1980 (TSB-M)
A TSB-M is an informational statement of changes to the law, regulations, or Department policies. It is accurate on the date issued. 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 a TSB-M.
|TSB-M-80(6)||Qualifications and general information for extension of time where estates consists largely of interest in farms or closely held businesses.|
|TSB-M-80(5)||Chapter 417, Laws of 1980 Amendments to Estate and Gift Tax Law, Article 10-C, Article 26, Article 26-A, and Estates, Powers and Trusts Law|
|TSB-M-80(4)||Tax consequences in establishing a custodial gift or transfer of property under the Uniform Gifts to Minors Act|
|TSB-M-80(3)C, (3)I, (3)M, (3)S||Advisory Opinions of the State Tax Commission|