Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent
other · IRS · Rule · Published 2016-03-04 · Effective 2016-03-04 · 81 FR 11431
Document
Document number
2016-04716
Federal Register citation
81 FR 11431
CFR reference
26 CFR 1
Type
Rule
Action
Temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2016-03-04
Effective date
2016-03-04
Treasury docket
TD 9757
Abstract
This document contains temporary regulations that provide transition rules providing that executors and other persons required to file or furnish a statement under section 6035(a)(1) or (a)(2) before March 31, 2016, need not do so until March 31, 2016. These temporary regulations are applicable to executors and other persons who file after July 31, 2015, returns required by section 6018(a) or (b).