{"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.","action":"Final rule; correcting amendments.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/03/19/2026-05447.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"301","title":26}],"citation":"91 FR 13220","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These corrections are effective on March 19, 2026.","disposition_notes":null,"docket_ids":["TD 9991"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-03-19","updated_at":"2026-03-19T14:56:25.375-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2016-0010-0036","allow_late_comments":false,"id":"IRS-2016-0010-0036","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2016-0010","title":"Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15)"}],"document_number":"2026-05447","effective_on":"2026-03-19","end_page":13221,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/03/19/2026-05447.xml","html_url":"https://www.federalregister.gov/documents/2026/03/19/2026-05447/consistent-basis-reporting-between-estate-and-person-acquiring-property-from-decedent-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-05447?publication_date=2026-03-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-03-19/2026-05447/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":401,"last_updated":"2026-10-25 04:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-19/pdf/2026-05447.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-05447.pdf?1773837923","publication_date":"2026-03-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/03/19/2026-05447.txt","regulation_id_number_info":{"1545-BM97":{"issue":"202404","html_url":"https://www.federalregister.gov/regulations/1545-BM97/consistent-basis-reporting-between-estate-and-person-acquiring-property-from-decedent","title":"Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202404&RIN=1545-BM97&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BM97"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM97/consistent-basis-reporting-between-estate-and-person-acquiring-property-from-decedent","title":"Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0010","supporting_documents_count":0,"docket_id":"IRS-2016-0010","document_id":"IRS-2016-0010-0036","regulation_id_number":"1545-BM97","title":"Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15)","checked_regulationsdotgov_at":"2026-03-20T17:55:05Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":13220,"subtype":null,"title":"Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction","toc_doc":"Consistent Basis Reporting between Estate and Person Acquiring Property from Decedent; Correction","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":91}