Gift tax memos - 2010 (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-10(3)C, (6)I, (8)M, (2)MCTMT, (3)R, (9)S||Enrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program|