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Department of Taxation and Finance

Gift tax memos - 1980 (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 - 1980 (TSB-M)
TSB-M-80(5) Chapter 417, Laws of 1980 Amendments to Estate and Gift Tax Law, Article
10-C, Article 26, Article 26-A, and Estates, Powers and Trusts Law
TSB-M-80(4) Tax consequences in establishing a custodial gift or transfer of property under the Uniform Gifts to Minors Act
TSB-M-80(3)C, (3)I, (3)M, (3)S Advisory Opinions of the State Tax Commission
TSB-M-80(2) Guidelines for determining gifts causa mortis
TSB-M-80(1) Extension of Time for Filing Gift Tax Returns and Payment of Gift Tax