Gift tax memos - 2005 (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-05(1)C,(1)I,(1)S,(1)M||Alternative Methods of Signing for Tax Return Preparers|