Gift tax memos - 1982 (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-82(2.1)||Amendment to estate tax law regarding assessment of interest on taxes not paid within period of extension.|
|TSB-M-82(2)||Amendments to Estate Tax law enacting new interest and penalty provisions effective January 15, 1983|
|TSB-M-82(23)C, (1)E, (4)I, (10)M, (24)S||Interest Rates on Late Payments, Assessments and Refunds of Tax|