Gift tax memos - 1981 (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.
| Number | Title |
|---|---|
| TSB-M-81(10.1)C, (10.1)E, (10.1)I, (10.1)M, (10.1)S | 1981 Legislation - Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-81(10)C, (10)E, (10)I, (10)M, (10)S | 1981 Legislation - Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-81(5) | Increase in Allowable Commissions for Fiduciaries |
| TSB-M-81(4) | Guidelines for disposition of property if death occurs simultaneously. |
| TSB-M-81(3.1) | This memorandum should be attached to TSB-M-81(3) dated February 20, 1981 |
| TSB-M-81(3) | Extension of Time for Filing Gift Tax Returns and Payment of Gift Tax |
| TSB-M-81(2) | Works of fine art (personal property) owned by a non-resident decedent situated in New York State at the time of death. |
| TSB-M-81(1) | Condominium and Cooperative Apartment Corporations distinguished. |
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