Gift tax memos - 1985 (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-85(3)||Amendment of Estate Tax Law in relation to payments of Estate Tax, Articles 10-C & 26|
|TSB-M-85(2)||Refund of tax erroneously paid (Section 249-aa, Article 10-C)|
|TSB-M-85(3)C, (1)E, (4)I, (1)R, (3)S||Interest Rates on Late Payments, Assessments and Refunds of Tax|