Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Cor
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.
| Agency | Treasury Department, Internal Revenue Service |
|---|---|
| Document type | Rule |
| Published | 2026-03-19 |
| 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. |
| Document number | 2026-05447 |
| Official record | https://www.federalregister.gov/documents/2026/03/19/2026-05447/consistent-basis-reporting-between-estate-and-person-acquiring-property-from-decedent-correction |