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Department of Taxation and Finance

Gift tax memos - 1998 (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.

Gift tax memos - 1998 (TSB-M)
NumberTitle
TSB-M-98(5)M 1998 Amendments to Estate, Gift, and Generation-Skipping Transfer Taxes (Articles 26, 26-A, and 26-B of the Tax Law)
TSB-M-98(4)M Exclusions Allowed for Certain Payments Made to Victims of Nazi Persecution or Their Families
TSB-M-98(3)M Elimination of Fee for Obtaining Releases of Lien for Estate Tax
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