§6035. Basis information to persons acquiring property from decedent — Inbound Citations
26 U.S.C. § 6035
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 6035 as a whole
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(II) section 6035 (other than a statement described in paragraph (1)(D)),
Citations to §6035(a)
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(B) in the case of property not described in subparagraph (A) and with respect to which a statement has been furnished under section 6035(a) identifying the value of such property, such value.