Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent
other · IRS · Rule · Published 2016-12-02 · Effective 2016-12-02 · 81 FR 86953
Document
Document number
2016-28906
Federal Register citation
81 FR 86953
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2016-12-02
Effective date
2016-12-02
Treasury docket
TD 9797
Abstract
This document contains final regulations that provide transition rules providing that executors and other persons required to file or furnish a statement under section 6035(a)(1) or (2) regarding the value of property included in a decedent's gross estate for federal estate tax purposes before June 30, 2016, need not have done so until June 30, 2016. These final regulations are applicable to executors and other persons who file federal estate tax returns required by section 6018(a) or (b) after July 31, 2015.