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2026-05447

Regulation

Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction

Passed / Signedtaxes

Introduced: March 19, 2026

Progress

Summary

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.

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