Rule2026-05447
Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
March 19, 2026
Effective
March 19, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
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.
Indexed from Federal Register on March 19, 2026.
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