Gift tax memos - 1984 (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-84(5)||Chapter 446, Laws of 1984, enacted July 19, 1984 Amendments to estate and gift tax laws (Article 26 and 26A)|
|TSB-M-84(3)||Extension of time for payment of estate tax where estate consists largely of interest in closely held business (including the business of farming) and related information.|
|TSB-M-84(6)C, (2)E, (4)I, (2)R, (6)S||Interest Rates on Late Payments, Assessments and Refunds of Tax|