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Gifts

3 posts

NY Tax Law § 954

Apr 15, 2025

Can New York’s fiction force the IRS to play along?...

Apr 02, 2025

New York Tax Law § 954(a)(3) currently includes in a decedent’s...

Aug 30, 2024

In New York, someone receiving real property as a gift should not notarize the deed because it can create an evidentiary hurdle....