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Estate 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.

Estate tax memos - 1981 (TSB-M)
NumberTitle
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.

Other information

Updated: