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Gift Tax Advisory Opinions (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
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Gift Tax Repealed:  Gift Tax returns do not have to be filed for gifts made after December 31, 1999.
 

Number

Petitioner
 

2006
 

  
TSB-A-06(6)I, (4)M Richard I. Furman (on behalf of his wife, Rosemary F. Furman)
 

1998
 

  
TSB-A-98(19)C, (12)I, (3)M
 		 Comptroller of the State of New York

1994
 

  
TSB-A-94(1)M Richard A. Eisner & Company
 

1985
 

  
TSB-A-85(3) R. Walter Kaszubinski
 
TSB-A-85(2) Barbara O. Marvin
 
TSB-A-85(1) Mr. Robert F. Hall
 
Related Links...
• Gift Tax Resources and Publications
• Select a Different Advisory Opinion Tax Type
• Main Publications and Bulletins Page
• Main Forms and Instructions Page

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Last Modified:  February 19, 2008