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Number |
Title |
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2008 |
|
|
TSB-M-08(6)I, (11)C,
(6)M, (4)R, (10)S |
Voluntary Disclosure and Compliance
Program |
|
TSB-M-08(10)C, (5)I,
(5)M, (3)R, (8)S |
Changes in Procedures for Obtaining
Guidance from the Tax Department |
|
2006 |
|
| TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R | Department to Issue NYT-Gs (New York Tax
Guidances) |
|
2005 |
|
| TSB-M-05(1)C,(1)I,(1)S,(1)M | Alternative Methods of
Signing for Tax Return Preparers |
|
2004 |
|
| TSB-M-04(5)M, (10)R |
Legislative Amendment Relating to the Abatement of Interest Attributable to
Misappropriated Payments |
|
2003 |
|
| TSB-M-03(6)C, (7)I, (7)S,(6)M,(6)R |
Legislative Amendment Relating to the Abatement of Interest Attributable to
Misappropriated Payments |
| TSB-M-03(4)M | Fixed Minimum
Removed on Interest Rate for Overpayments Miscellaneous Taxes Effective
October 1, 2003 |
|
2002 |
|
| TSB-M-02(11)I, (10)S, (8)C, (8)M, (4)R | Tax Amnesty for
Certain Taxes (Articles 9, 9-A, 12-A, 13, 13-A, 16,16-A,18-A, 21, 22, 23,
24, 26, 26-A, 26-B, 28, 28-A, 29, 30, 30-A, 30-B, 31-B, and 33-A) |
| TSB-M-02(6)M | Change in
Interest Rates on Underpayments of Miscellaneous Taxes |
|
TSB-M-02(1)I, (1)C, (1)S,
(1)M |
Summary of Legislative Changes Enacted in 2001 |
|
1998 |
|
| TSB-M-98(5)M | 1998 Amendments to
Estate, Gift, and Generation-Skipping Transfer Taxes (Articles 26, 26-A, and
26-B of the Tax Law) |
| TSB-M-98(4)M | Exclusions Allowed
for Certain Payments Made to Victims of Nazi Persecution or Their Families |
| TSB-M-98(3)M | Elimination of Fee
for Obtaining Releases of Lien for Estate Tax |
|
1997 |
|
|
TSB-M-97(10)C, (5)I,
(9)M, (3)R, (13)S |
Taxpayer Bill of Rights Act of 1997 |
| TSB-M-97(8)M | 1997 Amendments to
Estate and Gift Taxes (Articles 26 and 26A of the Tax Law) |
|
1996 |
|
|
TSB-M-96(2)I, (4)C,
(12)M, (9)S |
Important Notice: New York State Tax Amnesty |
|
1995 |
|
| TSB-M-95(9)M | Important Notice:
1995 New York State Estate Tax Change |
| TSB-M-95(7)M | Estate & Gift Tax
Changes |
|
1994 |
|
|
TSB-M-94(6)C, (4)I, (6)M,
(6)S |
Important Notice: Limited Tax Amnesty Program |
|
1993 |
|
|
TSB-M-93(2)C, (2)I,
(2)M, (2)R, (2)S |
Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights) |
|
1992 |
|
| TSB-M-92(3)I, (1)E | New York's Tax
Policy Relating to the Taxation of Intangible Personal Property of
Nonresidents |
|
1991 |
|
|
TSB-M-91(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 - June 30, 1991 |
| TSB-M-91(2)C, (2)E, (2)I, (2)M, (2)R, (2)S | Interest Rates on
Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991
- March 31, 1991 |
|
1990 |
|
|
TSB-M-90(2.3)C, (2.3)E, (2.3)I, (2.3)M, (2.3)R, (2.3)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990 - December 31, 1990 |
|
TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)M, (2.2)R, (2.2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 - September 30, 1990 |
|
TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1990 - June 30, 1990 |
| TSB-M-90(2)C, (2)E, (2)I, (2)M, (2)R, (2)S | Interest Rates on
Late Payments, Assessments and Refunds of Tax for the Period January 1, 1990
- March 31, 1990 |
|
1989 |
|
| TSB-M-89(3) | Procedures for
obtaining the release of contents of safe deposit boxes of deceased
residents |
|
TSB-M-89(2.2)C, (2.2)E, (2.2)I, (2.2)M, (1.2)R, (2.2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989 - December 31, 1989 |
|
TSB-M-89(2.1)C, (2.1)E, (2.1)I, (2.1)M, (1.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
|
TSB-M-89(2)C, (2)E,
(2)I, (2)M, (1)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-89(1) | Chapter 610, Laws
of 1988 |
|
1988 |
|
| TSB-M-88(2)C, (1)E, (2)I, (1)R, (3)S | Interest Rates on
Late Payments, Assessments and Refunds of Tax |
|
1987 |
|
| TSB-M-87(2) | Status of Cash in a
Safe-Deposit Box |
| TSB-M-87(2)C, (1)E, (2)I, (2)M, (1)R, (1)S | Interest Rates on
Late Payments, Assessments and Refunds of Tax |
|
1986 |
|
|
TSB-M-86(2)C, (2)E,
(2)I, (2)M, (1)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-86(1) | Chapters 543 and
544, Laws of 1985, enacted July 24, 1985. Amendments to estate and gift tax
laws (Articles 10-C, 26 and 26A) |
|
1985 |
|
| 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 |
|
1984 |
|
| 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 |
|
1983 |
|
|
TSB-M-83(29)C,
(5)E, (16)I, (9)M, (3)R, (25)S |
1983 Legislation - Overlapping Regulations: State and Federal Compliance |
| TSB-M-83(4) |
Requirements for and general information on
Estate Tax Waivers for estates of decedents dying on or after July 1, 1978. |
|
TSB-M-83(23)C,
(3)E, (14)I, (6)M, (1)R, (22)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-83(21)C, (3), (13)I, (5)M, (15)S |
1983 Legislation - Daily Compounding of Interest
And Determination of Date From Which Interest is Paid |
| TSB-M-83(2) |
Chapters 916 and 917, Laws of 1982, enacted
December 19, 1982 - Amendments to estate and gift tax laws (Articles 10-C,
26, and 26-A) and Estates, Powers and Trusts Law |
|
TSB-M-83(8)C, (1)E,
(4)I, (1)M, (1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
|
1982 |
|
| TSB-M-82(2.1) |
Amendment to estate tax law regarding assessment
of interest on taxes not paid within period of extension. |
| TSB-M-82(2) |
Amendments to Estate Tax law enacting new
interest and penalty provisions effective January 15, 1983 |
|
TSB-M-82(23)C, (1)E,
(4)I, (10)M, (24)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
|
1981 |
|
|
TSB-M-81(10.1)C, (10.1)E, (10.1)I, (10.1)M, (10.1)S |
1981 Legislation - Interest Rates on Late Payments, Assessments and Refunds of Tax |
|
TSB-M-81(10)C,
(10)E, (10)I, (10)M, (10)S |
1981 Legislation - Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-81(5) |
Increase in Allowable Commissions for
Fiduciaries |
| TSB-M-81(4) |
Guidelines for disposition of property if death
occurs simultaneously. |
| TSB-M-81(3.1) |
This memorandum should be attached to
TSB-M-81(3) dated February 20, 1981 |
| TSB-M-81(3) |
Extension of Time for Filing Gift Tax Returns
and Payment of Gift Tax |
| TSB-M-81(2) |
Works of fine art (personal property) owned by a
non-resident decedent situated in New York State at the time of death. |
| TSB-M-81(1) |
Condominium and Cooperative Apartment
Corporations distinguished. |
|
1980 |
|
| TSB-M-80(5) |
Chapter 417, Laws of 1980 Amendments to Estate
and Gift Tax Law, Article 10-C, Article 26, Article 26-A, and Estates, Powers and Trusts Law |
| TSB-M-80(4) |
Tax consequences in establishing a custodial
gift or transfer of property under the Uniform Gifts to Minors Act |
| TSB-M-80(3)C, (3)I, (3)M, (3)S |
Advisory Opinions of the State Tax Commission |
| TSB-M-80(2) |
Guidelines for determining gifts causa mortis |
| TSB-M-80(1) |
Extension of Time for Filing Gift Tax Returns
and Payment of Gift Tax |
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