American Bankers Association
IRSRulemakingIRS-2016-0010

Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15)

RIN
Last modified
Sep 19, 2024
Comment window
closed 3690d ago
American Bankers Association filings
1

Activity

American Bankers Association filed 1 comment on this docket between Jun 2, 2016 and Jun 2, 2016. 0 other organizations filed here. The comment window closed 3690d ago.

What American Bankers Association filed (1)

Jun 2, 2016· Comment from Phoebe Papageorgiou, American Bankers Association· IRS-2016-0010-0019

Please see attached comment letter from the American Bankers Association.

Abstract

The proposed regulations provide guidance regarding the requirement that a recipient’s basis in certain property acquired from a decedent be consistent with the value of the property as finally determined for federal estate tax purposes. The regulations also provide guidance on the information returns executors or other persons must file or furnish with the IRS and certain beneficiaries who acquire property from the decedent’s estate.

View on regulations.gov →