federal_register: 2016-04716

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2016-04716 Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent Rule 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). 2016-03-04 2016 3 https://www.federalregister.gov/documents/2016/03/04/2016-04716/consistent-basis-reporting-between-estate-and-person-acquiring-property-from-decedent https://www.govinfo.gov/content/pkg/FR-2016-03-04/pdf/2016-04716.pdf Treasury Department; Internal Revenue Service 497,254 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....  

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