Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction
other · IRS · Rule · Published 2026-03-19 · Effective 2026-03-19 · 91 FR 13220
Document
Document number
2026-05447
Federal Register citation
91 FR 13220
CFR reference
26 CFR 301
Type
Rule
Action
Final rule; correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2026-03-19
Effective date
2026-03-19
Treasury docket
TD 9991
Abstract
This document contains corrections to a final rule (TD 9991), which was published in the Federal Register on Tuesday, September 17, 2024 (89 FR 76356). That document inadvertently overwrote some previous language, and this document corrects the final regulations.