# Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15)

> **IRS** · Rulemaking · Modified 2026-03-19T14:23:16Z

## Docket
- **Docket ID:** IRS-2016-0010
- **Agency:** IRS
- **Type:** Rulemaking
- **Last modified:** 2026-03-19T14:23:16Z

## Source
- [regulations.gov docket](https://www.regulations.gov/docket/IRS-2016-0010)
- [Public comments](https://www.regulations.gov/docket/IRS-2016-0010/comments)

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