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Tax Year In Review 2016

Highlights of major new developments from what was an eventful year in the estate planning arena.

Basis Rules

Treasury Decision 9757

New proposed regulations relating to basis reporting

The Treasury issued proposed regulations (proposed regs) under Internal Revenue Code Sections 1014 and 6035 (among others) relating to basis reporting (T.D. 9757, March 3, 2016). These regulations implement the new basis reporting requirements that became law in July 2015.

IRC Section 1014(f) provides that the basis of property acqu

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