# Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent
> **IRS** · Temporary regulations. · Published 2016-03-04 · Effective 2016-03-04 · 81 FR 11431
## Document
- **Document number:** 2016-04716
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 11431
- **CFR reference:** 26 CFR 1
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/03/04/2016-04716/consistent-basis-reporting-between-estate-and-person-acquiring-property-from-decedent)
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