Estate tax memos - 2013 (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-13(5)I, (10)M||Information for Same-Sex Married Couples|
|TSB-M-13(9)M||New York Estate Tax Information For Estates of Individuals Married to Same-Sex Spouses|