The Estates Tax Processing Unit deals with the payment of taxes against the transfer of property from the estates of decedents. Records include last wills and testaments; real property appraisals and photographs; correspondence; trust deeds; estate inventories; and other documents pertaining to the transfer of estates and payment of taxes on estates. Because most decedents established life trusts to dispose of their estates, the files often include wealthy citizens such as Astor, Morgan, Carnegie, and Rockefeller.
Creator
New York (State). Department of Taxation and Finance. Estates Tax Processing Unit
Access Restrictions
There are no restrictions regarding access to or use of this material.
Department of Taxation and Finance Counsel's Office legislative program bill files
Series Number
19614
Summary
The series consists of draft and printed bills; sponsor's memoranda; internal memos relating to the intent and impact of proposed legislation; and related correspondence. As such, it complements series 12590, Governor's Bill and Veto Jackets, with respect to the development and evolution of tax law. Beginning in the early 1960s, folders also exist for department legislative proposals.
Creator
New York (State). Department of Taxation and Finance. Counsel's Office
Access Restrictions
There are no restrictions regarding access to or use of the material.