dockets: IRS-2016-0010

Regulatory dockets from Regulations.gov — containers for related documents and comments in a rulemaking proceeding.

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2016-0010 IRS Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15) Rulemaking 2026-03-19T14:23:16Z 0b00006481e904f1 1545-BM97 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.     ["Consistent basis with estate tax value", "basis reporting"]       CC:PSI:B04 {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["Consistent basis with estate tax value", "basis reporting"], "modifyDate": "2026-03-19T14:23:16Z", "dkAbstract": "The proposed regulations provide guidance regarding the requirement that a recipient\u2019s 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\u2019s estate.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BM97", "organization": "CC:PSI:B04", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006481e904f1"} single_get

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