# Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent
> **IRS** · Final regulations and removal of temporary regulations. · Published 2016-12-02 · Effective 2016-12-02 · 81 FR 86953
## Document
- **Document number:** 2016-28906
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 86953
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/12/02/2016-28906/consistent-basis-reporting-between-estate-and-person-acquiring-property-from-decedent)
---
*AI Analytics · CC0 1.0*