Use of Alternate Valuation for the New York State Estate Tax Return
Use of Alternate Valuation for the New York State Estate Tax Return When a Federal Estate Tax Return is not Required to be Filed.
(TEdec Times, Spring 2009)
New York State has approved the use of alternate valuation for the NYS Estate Tax Return, when a federal estate tax return is not required to be filed. See Notice NYT-G(1)M, Estate Tax, January 14, 2009.