Internal Revenue Code · 26 U.S.C.
§ 6035. Basis information to persons acquiring property from decedent
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6035
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- July 31, 2015 by Pub. L. 114–41
- Length
- 2 subsections · 351 words · about 2 min to read
- Cross-references
- cites 1; cited by 2 Code sections and 4 other regulations
- Regulations
- 3 issued under this section
The executor of any estate required to file a return under section 6018(a) shall furnish to the Secretary and to each person acquiring any interest in property included in the decedent’s gross estate for Federal estate tax purposes a statement identifying the value of each interest in such property as reported on such return and such other information with respect to such interest as the Secretary may prescribe.
Each person required to file a return under section 6018(b) shall furnish to the Secretary and to each other person who holds a legal or beneficial interest in the property to which such return relates a statement identifying the information described in paragraph (1).
In any case in which there is an adjustment to the information required to be included on a statement filed under paragraph (1) or (2) after such statement has been filed, a supplemental statement under such paragraph shall be filed not later than the date which is 30 days after such adjustment is made.
(Added Pub. L. 114–41, title II, § 2004(b)(1), July 31, 2015, 129 Stat. 455.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6035
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 2 Code sections
- § 1014(f)(1)(B) Basis of property acquired from a decedent
- § 6724(d)(1)(D) Waiver; definitions and special rules
Cited in 4 regulations not issued under it
- § 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.
- § 301.6679-1 Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.
- § 301.6721-1 Failure to file correct information returns.
- § 301.6722-1 Failure to furnish correct payee statements.
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 114–41
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 61 INFORMATION AND RETURNS
- Subchapter A Returns and Records
- Part III INFORMATION RETURNS
- Subpart A Information Concerning Persons Subject to Special Provisions
Nearby sections
- § 6032 Returns of banks with respect to common trust funds
- § 6033 Returns by exempt organizations
- § 6034 Returns by certain trusts
- § 6034A Information to beneficiaries of estates and trusts
- § 6035 Basis information to persons acquiring property from decedent
- § 6036 Notice of qualification as executor or receiver
- § 6037 Return of S corporation
- § 6038 Information reporting with respect to certain foreign corporations and partnerships
- § 6038A Information with respect to certain foreign-owned corporations
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
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.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to property with respect to which an estate tax return is filed after July 31, 2015, see section 2004(d) of Pub. L. 114–41, set out as an Effective Date of 2015 Amendment note under section 1014 of this title.