# Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction
> **IRS** · Final rule; correcting amendments. · Published 2026-03-19 · Effective 2026-03-19 · 91 FR 13220
## Document
- **Document number:** 2026-05447
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 91 FR 13220
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2026/03/19/2026-05447/consistent-basis-reporting-between-estate-and-person-acquiring-property-from-decedent-correction)
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