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Gift tax memos - 1992 (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.

Gift tax memos - 1992 (TSB-M)
TSB-M-92(3)I, (1)E New York's Tax Policy Relating to the Taxation of Intangible Personal Property of Nonresidents