Source: https://www.law.cornell.edu/uscode/text/26/6035
Timestamp: 2018-07-21 23:32:30
Document Index: 86300187

Matched Legal Cases: ['§ 6035', '§ 6035', '§ 6035', '§\u202f6035', '§\u202f2004', '§\u202f1906', '§\u202f340', '§\u202f413']

26 U.S. Code § 6035 - Basis information to persons acquiring property from decedent | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 61 › Subchapter A › Part III › Subpart A › § 6035
26 U.S. Code § 6035 - Basis information to persons acquiring property from decedent
§ 6035.
(A) In generalEach statement required to be furnished under paragraph (1) or (2) shall be furnished at such time as the Secretary may prescribe, but in no case at a time later than the earlier of—
(b) RegulationsThe Secretary shall prescribe such regulations as necessary to carry out this section, including regulations relating to—
(Added Pub. L. 114–41, title II, § 2004(b)(1), July 31, 2015, 129 Stat. 455.)
A prior section 6035, act Aug. 16, 1954, ch. 736, 68A Stat. 743; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, § 340(a), Sept. 3, 1982, 96 Stat. 633, related to information returns of officers, directors, and shareholders of foreign personal holding companies, prior to repeal by Pub. L. 108–357, title IV, § 413(c)(26), (d)(1), Oct. 22, 2004, 118 Stat. 1509, 1510, applicable to taxable years of foreign corporations beginning after Dec. 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.