Home / Agencies / Treasury / 2026-05447
Final Rule

Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction

Agency
Treasury
Document Number
2026-05447
Published
March 19, 2026
Effective Date
March 19, 2026

Abstract

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.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

View Full Text on FederalRegister.gov →

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Frequently Asked Questions

What is the 2026-05447 Federal Register document?
Document 2026-05447 is a Final Rule published by the Department of the Treasury in the Federal Register on March 19, 2026, with an effective date of March 19, 2026. 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. View the original at https://www.federalregister.gov/documents/2026/03/19/2026-05447/consistent-basis-reporting-between-estate-and-person-acquiring-property-from-decedent-correction.
Is document 2026-05447 an economically significant rule?
No. Document 2026-05447 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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