2026-05447
RegulationConsistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction
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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