Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register March 19, 2026. Document 2026-05447. Updated Nov. 13, 2026.
- What it does
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.
The Internal Revenue Service's summary, as published in the Federal Register.
- What changed in the regulation
1 part of Title 26 of the Code of Federal Regulations:
Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).
- Compared with
The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.
Counted by the Tribune from Federal Register records since Jan. 1, 2025.
- Before this
No earlier Federal Register document under regulation identifier 1545-BM97 since Jan. 1, 2025.
- What happens next and when
These corrections are effective on March 19, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-05447 |
|---|---|
| Action | Final rule; correcting amendments. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | March 19, 2026 |
| Effective date | March 19, 2026 |
| Regulation identifier (RIN) | 1545-BM97 |
| Docket | IRS-2016-0010 |
Source: the Federal Register (public domain). The document in the Federal Register