Gift tax memos - 1997 (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-97(10)C, (5)I, (9)M, (3)R, (13)S||Taxpayer Bill of Rights Act of 1997|
|TSB-M-97(8)M||1997 Amendments to Estate and Gift Taxes (Articles 26 and 26A of the Tax Law)|