ESTATE TAX

Internal Revenue Bulletin 2016-51 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9797, page 819. Final regulations that provide transition rules providing that executors and other persons required to file or furnish a statement under section 6035(a)(1) or (2) regarding the value of property included in a decedent’s gross estate for federal estate tax purposes before June 30, 2016, need not have done so until June 30, 2016. These final regulations are applicable to executors and other persons who file federal estate tax returns required by section 6018(a) or (b) after July 31, 2015.

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▸Contents — Internal Revenue Bulletin 2016-51

Internal Revenue Bulletin 2016-51

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