United States Government Publishing Office
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Regulatory Information
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2018-02-01
article
Application of Modified Carryover Basis to General Basis Rules
Rules and Regulations
D09002ee1bdbf9747
D09002ee1bdbf9841
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains final regulations regarding the application of the modified carryover basis rules of section 1022 of the Internal Revenue Code (Code). Specifically, the final regulations modify provisions of the Treasury Regulations involving basis rules by including a reference to section 1022 where appropriate. The regulations will affect property transferred from certain decedents who died in 2010. The regulations reflect changes to the law made by the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.
82 FR 6235
https://www.govinfo.gov/app/details/FR-2017-01-19/2017-01365
2017-01365
fr19ja17-9
RIN 1545-BK09
4830-01-P
TD 9811
https://www.govinfo.gov/app/details/FR-2017-01-19/2017-01365
https://www.govinfo.gov/content/pkg/FR-2017-01-19/html/2017-01365.htm
https://www.govinfo.gov/content/pkg/FR-2017-01-19/pdf/2017-01365.pdf
Income Taxes
Reporting and Recordkeeping Requirements
9 p.
6235
6243
82 FR 6235
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BK09
RIN 1545-BK09
Application of Modified Carryover Basis to General Basis Rules; Federal Register Vol. 82, Issue
RULE
2017-01365
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2017-01-19
TD 9811
4830-01-P
2017-01365
Final regulations.
This document contains final regulations regarding the application of the modified carryover basis rules of section 1022 of the Internal Revenue Code (Code). Specifically, the final regulations modify provisions of the Treasury Regulations involving basis rules by including a reference to section 1022 where appropriate. The regulations will affect property transferred from certain decedents who died in 2010. The regulations reflect changes to the law made by the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.
Effective Date: The regulations are effective on January 19, 2017.
Mayer R. Samuels at (202) 317-6859 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Application of Modified Carryover Basis to General Basis Rules
,
Federal Register
Vol. 82, no. 12
Office of the Federal Register, National Archives and Records Administration
2017-01-19
continuing
daily
deposited
born digital
1466 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2017-01-19
P0b002ee1982b90a0
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr19ja17
https://www.govinfo.gov/app/details/FR-2017-01-19
https://www.govinfo.gov/content/pkg/FR-2017-01-19/pdf/FR-2017-01-19.pdf
https://www.govinfo.gov/content/pkg/FR-2017-01-19/xml/FR-2017-01-19.xml
fdlp
6167
7630
DGPO
2018-02-01
2023-04-28
FR-2017-01-19
machine generated
eng
FR
FR-2017-01-19
82
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