Gift tax memos - 2009 (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-09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S||Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program|
|TSB-M-09(13)C, (14)I, (12)M, (10)R, (20)S||Penalty and Interest Discount Program (PAID)|
|TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S||Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department's Enforcement Ability|
|TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S||Tax Preparer Registration Program|
|TSB-M-09(6)I, (6)C, (5)M, (1)R, (5)S||Voluntary Disclosure and Compliance Program Legislative Change Regarding the Disclosure of Information|