Estate tax memos - 2010 (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-10(12)M||Amendment to the New York State Estate Tax Related to the Unified Credit and Filing Requirements Effective January 1, 2010|
|TSB-M-10(3)C, (6)I, (8)M, (2)MCTMT, (3)R, (9)S||Enrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program|
|TSB-M-10(1)M||Qualified Terminal Interest Property (QTIP) Election for New York State Purposes When No Federal Return is Required|