Real estate transfer tax advisory opinions - 2017 (TSB-A)
An Advisory Opinion is issued at the request of a person or entity. It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts. An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
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| Number | Issue |
|---|---|
| TSB-A-17(1)R | Petitioner asks whether the transfer of an interest in real property, held in a trust with assets to be distributed equally among four beneficiaries, will be subject to real estate transfer taxes, if the interest in real property is distributed exclusively to one beneficiary and (1) the fair market value of the interest in the real property is less than or equal to one quarter of the total balance in the trust, or (2) the value of the interest in the real property is more than one quarter of the total balance in the trust. |
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