Skip to main content

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.

Gift Tax Repealed: Gift Tax returns do not have to be filed for gifts made after December 31, 1999.

Gift tax advisory opinions (TSB-A)
Year 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