News & Analysis as of

U.S. Treasury Surface Transportation and Veterans Health Care Choice Improvement Act

Williams Mullen

Consistent Basis Reporting Update: Treasury Issues Proposed Rules on Portability Returns, Final Values, and After-Discovered...

Williams Mullen on

On March 4, 2016, the U.S. Department of the Treasury released both temporary and proposed regulations (the “Proposed Regulations”) on the consistent basis and reporting requirements between a decedent’s estate and persons...more

Williams Mullen

Expanding Basis Consistency Reporting under the President’s Revenue Proposals for 2017

Williams Mullen on

The Obama Administration recently released its budget proposals covering the 2017 fiscal year. Along with the Administration’s proposals, the Department of Treasury issued its General Explanations of the Administration’s...more

Williams Mullen

IRS Notice 2016-19 Delays Due Date of Form 8971

Williams Mullen on

The IRS has once again delayed the due date for any statements required under §6035(a)(3)(A) of the Code. Under Notice 2016-19, dated February 11, 2016 (the “Notice”), executors and other persons who must file or furnish a...more

Bryan Cave Leighton Paisner

IRS Postpones Filing Deadline for New Basis Reporting Requirements Again

As part of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, signed into law by President Obama on July 31, 2015, Sections 1014(f) and 6035 were enacted. Section 1014(f) provides rules...more

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