979 - Report of Change in Federal Taxable Estate, Adjusted Taxable Gifts, Additional Estate Tax Imposed by Section 2032a of the Internal Revenue Code.

NY Tax L § 979 (2019) (N/A)
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(b) Final federal determination. The executor of every estate which is subject to the United States estate tax shall file with the commissioner of taxation and finance a copy of the final federal determination thereof forthwith after the same is made.