federal_register: 2016-28906
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2016-28906 | Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent | Rule | 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. | 2016-12-02 | 2016 | 12 | https://www.federalregister.gov/documents/2016/12/02/2016-28906/consistent-basis-reporting-between-estate-and-person-acquiring-property-from-decedent | https://www.govinfo.gov/content/pkg/FR-2016-12-02/pdf/2016-28906.pdf | Treasury Department; Internal Revenue Service | 497,254 | 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... |